Circular No. 196/2012/TT-BTC on electronic customs procedures for export and import trade goods

 

CIRCULAR

Regulations on electronic customs procedures for export and import goods in trade

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Pursuant to the Customs Law number 29/2001/QH10 dated June 29, 2001 and the Law number 42/2005/QH11 dated June 14, 2005 Amending and Supplementing Certain Articles of the Customs Law;

Pursuant to the Law on Electronic Transactions No. 51/2005/QH11 dated November 29, 2005 and guiding documents therefor;

Pursuant to the Law on Trade No. 36/2005/QH11 dated June 14, 2005 and guiding documents therefor;

Pursuant to the Environmental Protection Law number 52/2005/QH11 dated November 29, 2005 and guiding documents for implementation;

Pursuant to the Law on Investment No. 59/2005/QH11 dated November 29, 2005 and guiding documents therefor;

Pursuant to Decree No. 87/2012/NĐ-CP dated October 23, 2012 of the Government detailing certain provisions of the Law on Customs regarding electronic customs procedures for goods exported and imported for commercial purposes;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Resolution number 25/NQ-CP dated June 2, 2010 of the Government on simplifying 258 administrative procedures within the scope of management functions of Ministries and Sectors and Resolution number 68/NQ-CP dated December 27, 2010 of the Government on simplifying administrative procedures within the scope of management functions of the Ministry of Finance.

At the proposal of the Director General of the General Department of Customs,

The Minister of Finance issues this Circular prescribing electronic customs procedures for goods exported and imported for commercial purposes.

PART I

GENERAL GUIDELINES

Article 1. Scope of Application

1. Electronic customs procedures shall be applied to:

a) Goods exported and imported under sales contracts;

b) Goods exported and imported to implement processing contracts with foreign traders;

c) Goods exported and imported under the form of importing raw materials for production of export goods;

d) Goods exported and imported by export processing enterprises;

đ) Goods exported and imported to implement investment projects;

e) Goods traded under temporary import for re-export;

f) Goods exported and imported in place;

g) Goods that have been exported but returned;

h) Goods that have been imported but must be re-exported;

i) Export and import goods undergoing border transfer;

k) Goods exported and imported by enterprises benefiting from preferential regimes in customs administration;

l) Goods entering and exiting bonded warehouses.

2. Electronic customs procedures for other export and import goods in trade shall be carried out in accordance with separate regulations.

3. Electronic customs procedures for export and import goods in trade shall be implemented in accordance with this Circular and current regulations related to export and import of trade goods where this Circular does not provide specific provisions.

Article 2. Applicability

1. Organizations and individuals exporting and importing trade goods shall implement electronic customs procedures.

2. Customs authorities, customs officers.

3. Other state agencies in their coordination in managing customs affairs.

Article 3. Explanation of Terms

In this Circular, the following terms are understood as follows:

"Release of goods" is a conditional clearance procedure under which the customs authority allows goods in the process of customs clearance to be placed at the disposal of the declarant.

2. "Goods storage" refers to the act of allowing goods in the process of customs clearance to be removed from the customs supervision area when they meet the conditions for customs supervision as prescribed by the General Department of Vietnam Customs or handed over to the declarant for self-storage pending clearance.

3. "Goods outside the customs supervision area" refers to exported or imported goods that have been moved into or out of areas including: land border gates, international railway stations, international seaports, international river ports, international civil airports, inland clearance depots (ICD), bonded warehouses, duty-free warehouses, preferential customs zones, export processing zones, export processing enterprises, international postal offices, and other customs operation areas as prescribed by law.

4. "In-country export and import goods" refers to goods exported by Vietnamese traders (including foreign-invested traders and export processing enterprises) to foreign traders but designated by the foreign traders to be delivered or received in Vietnam by another Vietnamese trader.

5. "Exporter in country" (hereinafter referred to as "export enterprise") is the person designated by the foreign trader to deliver goods in Vietnam.

6. "Importer in country" (hereinafter referred to as "import enterprise") is the buyer from a foreign trader but designated by the foreign trader to receive goods in Vietnam from the exporter in country.

Article 4. Electronic customs declarant

1. The owner of export and import trade goods (including foreign traders not present in Vietnam who have been granted certificates of registration for export rights and import rights in accordance with the law).

2. Organizations entrusted by the owner of export and import goods.

3. Customs agents.

Article 5. Use of digital signatures in implementing electronic customs procedures

1. The digital signature used in electronic customs procedures of the declarant must be a public digital signature confirmed by the customs authority as compatible with the Customs Electronic Data Processing System. A list of organizations providing public digital signature certification services compatible with the Customs Electronic Data Processing System is published on the Customs Portal website (address: http://www.customs.gov.vn).

2. The use of digital signatures and their legal validity shall be carried out in accordance with Article 8 and Article 12 of Decree number 26/2007/NĐ-CP dated February 15, 2007 of the Government detailing the implementation of the Law on Electronic Transactions regarding digital signatures and digital signature certification services.

3. Before using a digital signature to perform electronic customs procedures, the declarant must register the digital signature with the customs authority through the Customs Portal. Registration contents include:

a) Name, tax code of the exporting, importing organization or agency or customs agent (if any);

b) Full name, identification number or passport number, position (if applicable) of the person receiving the digital certificate;

c) Digital signature identification number (Serial Number);

d) Validity period of the digital signature.

4. The declarant must re-register with the customs authority the information specified in Clause 3 of this Article in the following cases: Changes in registered information, extension of the certificate, change of key pair, suspension of the certificate.

5. Not more than two minutes after the end of the registration process, through the Customs Portal, the customs authority will respond whether to accept or reject (with clear reasons) the declarant's digital signature.

6. The registered digital signature of the declarant can be used to perform electronic customs procedures nationwide.

Article 6. Electronic Data Processing System for Customs

1. The customs authority is responsible for organizing the construction, management, operation, and exploitation of the Customs Electronic Data Processing System according to a schedule ensuring centralized data processing and full integration of customs management functions.

2. Agencies, organizations, and individuals within their jurisdiction are responsible for providing and exchanging information related to export and import of goods with the customs authority through the Customs Electronic Data Processing System in accordance with current laws.

3. Subjects accessing and exchanging information with the Customs Electronic Data Processing System include:

a) Customs officers;

b) Declarants;

c) Value-added service providers recognized by the Customs Authority;

d) State management agencies related to licensing and specialized management of export and import activities;

d) Credit institutions that have signed agreements with the General Department of Vietnam Customs for the collection of taxes, fees, and other budget revenues related to export and import activities; credit institutions or other organizations operating in accordance with the Law on Credit Institutions performing guarantees for the amount of tax payable by the declarant;

f) Business organizations providing warehousing services;

g) Other individuals and organizations as decided by the General Department of Customs.

4. Level of access to the Customs Electronic Data Processing System:

The subjects specified in Clause 3 of this Article shall access the Customs Electronic Data Processing System in accordance with the regulations of the customs authority.

Access to the Electronic Data Processing System for Customs must ensure state confidentiality and the confidentiality of information of entities processing customs procedures in accordance with the provisions of the law.

5. The use of the database of the Electronic Data Processing System for Customs to conduct electronic transactions in financial activities must comply with the provisions set forth in Chapter II, Part II of Circular No. 78/2008/TT-BTC dated September 15, 2008, issued by the Ministry of Finance guiding the implementation of certain contents of Decree No. 27/2007/NĐ-CP dated February 23, 2007 on electronic transactions in financial activities.

6. When conducting electronic customs procedures, the declarant must meet the following conditions:

a) Equipping sufficient technical infrastructure for electronic transaction activities to ensure the declaration, transmission, receipt, and storage of information when accessing and exchanging information with the Electronic Data Processing System for Customs; using electronic customs declaration software that has been confirmed compatible with the Electronic Data Processing System for Customs by the Customs authority;

b) The declarant must be a person who has been trained at training institutions specified in Article 6 of Circular No. 80/2011/TT-BTC dated June 9, 2011, issued by the Ministry of Finance guiding Decree No. 14/2011/NĐ-CP dated February 16, 2011 of the Government on conditions for registration and operation of customs clearance agents, and has the ability to skillfully use the electronic customs declaration system;

c) In cases where the conditions specified in points a and b of Clause 6 of this Article are not met, the declarant must conduct electronic customs procedures through a customs clearance agent.

Article 7. Time for electronic customs declaration and procedure

1. The deadline for the declarant to declare the electronic customs declaration form for exported and imported goods in accordance with Clause 1 and Clause 2 of Article 18 of the Law on Customs.

For imported goods, the date of arrival at the border gate is the date recorded on the stamp of the Customs authority affixed to the cargo declaration form (short cargo declaration form) in the transport vehicle entry file (sea, air, rail) or the date recorded on the transport vehicle declaration form or the record book of transport vehicles passing through the border gate, inland waterway, or road.

2. Goods exported and imported within the validity period of the customs declaration form prescribed in Clause 1 and Clause 2 of Article 18 of the Law on Customs shall be subject to export and import management policies; tax policies for exported and imported goods shall be effective from the time the Customs authority accepts the registration of the customs declaration form.

Chapter II

GENERAL PROVISIONS ON ELECTRONIC CUSTOMS PROCEDURES FOR EXPORT AND IMPORT TRADE GOODS

Article 8. Electronic customs dossier

1. The electronic customs dossier includes:

a) An electronic customs declaration form. In cases where a paper copy must be presented or submitted upon request of authorized agencies, the electronic customs declaration form is printed on paper according to the model of the Export and Import Cargo Declaration Form; the model of the Appendix to the Export and Import Cargo Declaration Form; the model of the Amended and Supplemental Declaration Form; the model of the List in Appendix III attached hereto (hereinafter referred to collectively as the printed electronic customs declaration form).

In case a printed electronic customs declaration form has only one appendix, the declarant signs and stamps directly on the appendix. In case a printed electronic customs declaration form has more than one appendix, the declarant signs and stamps on the last appendix, and all appendices must be stamped together.

b) Other documents belonging to the electronic customs dossier as stipulated in point b of Clause 1 of Article 8 of Decree No. 87/2012/NĐ-CP.

The conversion from paper documents to electronic format or vice versa, the retention of the electronic customs dossier and converted documents of the electronic customs dossier shall be carried out in accordance with current regulations.

c) Any documents specified herein if they are copies, the consignor or the legal representative of the consignor must confirm, sign, stamp, and bear responsibility for the legality of these documents.

2. When the declarant requests a replacement of a lost printed electronic customs declaration form (a copy retained by the declarant), the Customs Sub-department where the printed declaration was registered prints the electronic customs declaration form from the Electronic Data Processing System for Customs, the Director of the Customs Sub-department where the declaration was registered signs, stamps the Sub-department, and confirms "This declaration was reissued by the Customs Sub-department...on...day...month...year". Conditions for reissuance, procedures for reissuance, usage, monitoring, and management of the reissued printed electronic declaration form shall be implemented similarly to the current regulations for certified true copies of original paper declarations retained by the Customs authority.

Article 9. Electronic Customs Declaration

When making an electronic customs declaration, the declarant shall perform the following:

1. Creating information for the electronic customs declaration form (including the valuation declaration form in cases where goods require a valuation declaration according to current regulations) on the electronic customs declaration system in accordance with the prescribed criteria and format and shall be responsible under the law for the contents declared.

a) In cases where the declarant is a customs clearance agent, they must clearly declare the content of the authorization.

b) Goods for export or import under different types or under the same type but with different tax payment deadlines must be declared on separate customs declaration forms for exported or imported goods corresponding to each type or each tax payment deadline, except for the following cases:

b1) Goods imported with different deadlines for import duties, value-added tax, special consumption tax, and environmental protection tax shall be declared on the same customs declaration form.

b2) A consignment of imported goods consisting of multiple items with different tax deadlines under the same contract/order, the same type, if the declarant pays the tax immediately or provides a guarantee for the total tax payable for the entire consignment, may declare on the same customs declaration form for imported goods.

c) Declaring customs for goods with multiple contracts/orders:

c1) Imported goods with multiple contracts/orders, having one or more invoices from the same seller, the same delivery terms, delivered once, and one transport document, the declarant may declare on one or multiple customs declaration forms.

c2) Exported goods with multiple contracts/orders, the same delivery terms, sold to the same customer, and delivered once, the declarant may declare on one or multiple customs declaration forms.

c3) When declaring, the declarant must fully declare the number, date, month, and year of the contract/order on the customs declaration form; in cases where it cannot be fully declared on the customs declaration form, a detailed list must be prepared and attached to the customs declaration form according to the model at Appendix III of this Circular; regarding quantity, only the total quantity of the contracts/orders needs to be declared on the customs declaration form for exported or imported goods.

d) For goods for export or import that are subject to reduced tariff rates compared to the regulations or enjoy special preferential tariff rates, when declaring the tariff rate, the declarant must declare both the pre-reduction tariff rate and the percentage reduction or the special preferential tariff rate according to the relevant provisions.

đ) For goods for export or import under permits, or subject to specialized management, or enjoying special preferential tariff rates, or exempted, reduced taxes, or guaranteed tax payable, when declaring customs, the declarant must fully declare all related information according to the prescribed criteria and format in the electronic customs declaration form in Appendix I of this Circular.

2. Sending the electronic customs declaration form to the Customs Authority through the electronic data processing system.

3. Receiving feedback information from the Customs Authority and performing one of the following actions:

a) Upon receiving "Notification of Refusal of Electronic Customs Declaration": the declarant shall modify or supplement the information on the electronic customs declaration form or provide explanations according to the guidance of the Customs Authority.

b) Upon receiving "Customs Declaration Number" and "Decision on Inspection Method":

b1) In cases where the electronic customs declaration form is accepted by the Customs Authority with "Release", "Cargo Release", or "Goods Return for Storage", the declarant shall perform:

b1.1) Printing the electronic customs declaration form already accepted by the Customs Authority with "Release", "Cargo Release", or "Goods Return for Storage" on the electronic customs declaration system according to the printed electronic customs declaration form model (one copy); signing and stamping on the printed electronic customs declaration form.

b1.2) Presenting the printed electronic customs declaration form mentioned in point b1.1 clause 3 of this Article together with the goods in the customs supervision area connected to the electronic data processing system to confirm "Goods have passed the customs supervision area" and continue further procedures (if any).

Within the legal retention period for customs records of exported or imported goods, if the declarant requires confirmation of "Release", "Cargo Release", or "Goods Return for Storage" on the printed electronic customs declaration form, the declarant shall present the customs declaration already confirmed "Goods have passed the customs supervision area" to the Customs Sub-Department where the electronic customs declaration was registered for confirmation.

If requiring confirmation of "Release", "Cargo Release", or "Goods Return for Storage" before confirming "Goods have passed the customs supervision area", the declarant shall present the printed electronic customs declaration form mentioned in point b1.1 clause 3 of this Article at the Customs Sub-Department where the declaration was registered for confirmation, then present the printed electronic customs declaration form already confirmed together with the goods in the customs supervision area to confirm "Goods have passed the customs supervision area" and continue further procedures (if any).

b2) In cases where the electronic customs declaration form is accepted by the Customs Authority with "Release", "Cargo Release", or "Goods Return for Storage" subject to presenting or submitting export or import permits for goods or certificates proving that the goods meet the requirements of specialized management, certificates proving that the goods enjoy special preferential tariff rates, exemptions, reductions, or guarantees of tax payable, certificates proving completion of tax payment obligations before confirming "Goods have passed the customs supervision area", the declarant shall perform:

b2.1) Printing the electronic customs declaration form already accepted by the Customs Authority with "Release", "Cargo Release", or "Goods Return for Storage" on the electronic customs declaration system according to the printed electronic customs declaration form model (one copy); signing and stamping on the printed electronic customs declaration form.

b2.2) Present the electronic customs declaration printed as provided for in point b2.1, Clause 3 of this Article and present/submit the export/import permit for goods, or proof that the goods have met the requirements of specialized management, proof that the goods are entitled to a preferential tariff rate, tax exemption, reduction, or tax guarantee, and proof that the tax payment obligation has been fulfilled at the Customs Sub-Department where the electronic customs declaration was registered to confirm "Clearance" or "Release" or "Return goods for storage";

b2.3) Present the electronic customs declaration printed as provided for in point b2.2, Clause 3 of this Article together with the goods in the customs supervision area to confirm "Goods have passed through the customs supervision area" and proceed with further procedures (if any);

b3) In cases where the electronic customs declaration is required to be presented by the Customs authority for inspection before allowing clearance of goods, the declarant shall submit and present two printed copies of the electronic customs declaration; two valuation declarations (if the goods require a valuation declaration) along with all other documents in the customs file for the Customs Sub-Department where the electronic customs declaration was registered to inspect according to the request and proceed with:

b3.1) When "Clearance" or "Release" or "Return goods for storage" is granted: The declarant receives one printed copy of the electronic customs declaration confirmed "Clearance" or "Release" or "Return goods for storage", one valuation declaration (if applicable), and one Record of Document Inspection Results. When transporting goods through the customs supervision area, the declarant shall comply with the provisions of Article 18 of this Circular;

b3.2) When requested to present, submit paper documents in the electronic customs file and goods for inspection by the Customs authority: The declarant shall perform the tasks stipulated in point b4, Clause 3 of this Article;

b4) In cases where the Customs authority requires the presentation and submission of paper documents in the customs file and goods for inspection: The declarant shall submit and present two printed copies of the electronic customs declaration, two valuation declarations (if the goods require a valuation declaration) along with all other documents in the customs file as requested and the exported/imported goods for the Customs Sub-Department where the electronic customs declaration was registered to inspect. Upon granting "Clearance" or "Release" or "Return goods for storage" or "Permission for goods to transfer customs checkpoints", the declarant shall receive one printed copy of the electronic customs declaration decided "Clearance" or "Release" or "Return goods for storage" or "Permission for goods to transfer customs checkpoints", one Record of Document Inspection Results, one Record of Actual Goods Inspection Results (except in cases of imported goods requesting to transfer customs checkpoints), and one valuation declaration (if applicable). When transporting goods through the customs supervision area, the declarant shall comply with the provisions of Article 18 of this Circular;

4. The declarant is permitted to delay submission of original copies of certain documents in the customs file, except for the export/import permit for goods requiring such permits under the law, and must declare the delay on the electronic customs declaration. The declarant must submit the documents permitted to be delayed within the time limit prescribed by law. If the law does not specify a specific period, the permitted delay period shall not exceed thirty days from the date of registration of the electronic customs declaration;

5. Authority to grant permission for delayed submission of documents: The Director of the Customs Sub-Department where the electronic customs declaration was registered decides to grant permission for delayed submission of documents.

Article 10. Amending Declarations and Supplementing Customs Documents

1. The amendment of declarations and supplementation of customs documents shall be carried out in the following cases:

a) Amending declarations and supplementing customs documents before the actual inspection of goods or before the decision to exempt from actual inspection of goods as stipulated at point a, Clause 2, Article 34 of the Law on Tax Administration;

b) Amending declarations and supplementing customs documents when goods have been "Cleared" or "Released" or "Returned for Storage" within sixty days from the date of declaration registration and before the customs authority conducts post-clearance inspection, if the amendment or supplementation of the contents of the electronic customs declaration does not relate to the implementation of export and import management policies and tax policies for exported and imported goods;

c) Supplementing customs documents within sixty days from the date of registration of the customs declaration for contents with errors affecting the amount of tax payable, provided that the following conditions are met:

c1) Errors discovered and voluntarily reported by the taxpayer or declarant to the customs authority;

c2) The reporting time is within sixty days from the date of declaration registration but before the customs authority conducts tax inspection, tax audit at the taxpayer's premises;

c3) There are calculation errors regarding the amount of tax payable; errors regarding value, origin, code number, tax rate, amount of tax payable on the customs documents already submitted to the customs authority;

c4) The declarant and taxpayer must have sufficient evidence to prove, and the customs authority must have sufficient basis and conditions to verify the accuracy and legality of the supplementary declaration;

d) Amendments to declarations and supplementation of customs documents beyond sixty days from the date of declaration registration, while the declarant will be subject to administrative penalties according to current regulations if the following conditions are met:

d1) Errors discovered and voluntarily reported by the taxpayer or declarant to the customs authority before the customs authority conducts tax inspection, tax audit, post-clearance inspection at the declarant's premises;

d2) The declarant and taxpayer must have sufficient evidence to prove, and the customs authority must have sufficient basis and conditions to verify the accuracy and legality of the amended or supplemented declaration;

2. The content of amendments and supplements includes:

a) Supplementing information serving as the basis for determining factors and grounds for calculating taxes or determining non-taxable objects; or determining tax-exempt objects, tax exemption examination, tax reduction, tax refund, or non-payment of taxes;

b) Supplementing the amount of tax payable, the amount of tax paid, the difference in tax payable or overpaid tax (if any), late payment penalties for the supplemented tax amount (if the taxpayer has paid the supplemented tax amount beyond the tax payment deadline) for each item and for the entire customs declaration; commitment to the accuracy and legality of the supplementary declaration documents and records;

c) Amending and supplementing other information on the customs declaration;

3. Procedures for amending and supplementing

When amending and supplementing in accordance with Clause 1 of this Article, the declarant creates amendment and supplementary information on the electronic customs declaration, clearly stating the reasons for the amendment and supplementation; sends it to the customs authority through the Electronic Data Processing System and follows the guidance of the customs authority;

The paper documents that the declarant must submit/present upon request of the customs authority include:

a) Printed electronic customs declaration form, printed annexes to the electronic customs declaration form (if any), list (if any);

b) Documents as required by competent authorities;

c) Supplementary electronic customs declaration form in cases where the customs authority has confirmed "Goods have passed the customs surveillance area" or "Cleared" or "Released" or "Returned for storage" or "Permitted to transfer customs ports for export/import";

4. Handling of amendment and supplementary documents

Upon receiving information on the amendment and supplementary declaration, the customs authority shall implement channeling in one of the following forms:

a) Accepting and allowing amendment and supplementation based on the declared information;

b) Inspecting the amendment and supplementary documents before deciding to allow amendment and supplementation;

Customs officers, upon receiving amendment and supplementary documents, shall perform as follows:

b1) Checking the completeness and accuracy of the amendment and supplementary documents and notifying the results of the check on the "Notification of Guidance for Electronic Customs Procedures"; in cases where the supplementary declaration result is printed on paper documents, the customs authority will provide one copy to the declarant and retain one copy;

b2) Notifying the results of the inspection of amendment and supplementary documents within the following deadlines:

b2.1) Within eight working days from the date of receipt of complete amendment and supplementary documents for cases of amendment and supplementation before the customs authority inspects the goods or decides to exempt from inspecting the goods;

b2.2) Within five working days from the date of receipt of complete amendment and supplementary documents for cases stipulated at points b, c, and d of Clause 1 of this Article;

5. Authority to amend declarations and supplement customs documents: The Director of the Customs Sub-Department where the electronic customs declaration is registered shall examine and decide on the amendment of declarations and supplementation of electronic customs documents as stipulated in Clause 1 of this Article.

Article 11. Cancellation of Customs Declaration Forms

1. Cases for cancellation:

a) Exceeding fifteen days from the date of registration and issuance of the customs declaration form number without presenting the electronic customs file when required to do so;

b) Exceeding fifteen days from the date of registration of the customs declaration form without presenting the goods for export or import that require actual inspection for the customs authority to inspect;

c) Exceeding fifteen days from the date of registration and issuance of the customs declaration form, where goods are exempted from actual inspection but there is no imported goods at the port of entry or exported goods have not been under the supervision of the customs authority;

d) The electronic customs declaration form has been registered and issued but cannot continue to proceed with customs procedures due to issues with the Electronic Data Processing System or other issues outside the Electronic Data Processing System;

e) The declarant requests cancellation of the registered customs declaration form in the following cases:

e1) Declaring multiple customs declaration forms for the same quantity of goods;

e2) For exported goods, the customs declaration form has goods under customs supervision, but the declarant does not export the goods;

e3) The customs declaration form is registered incorrectly regarding the type of goods for export or import. In this case, cancellation can only be done before the actual inspection of the goods or the decision to exempt from actual inspection of the goods.

2. Procedure for canceling customs declaration forms

a) For the declarant:

When canceling the customs declaration form according to the cases stipulated in Clause 1 of this Article, the declarant must create information on the cancellation of the customs declaration form in accordance with the format specified in the Customs Declaration Cancellation Information Form, clearly stating the reasons, and send it to the customs authority through the Electronic Data Processing System, receive the "Notification on Guidance for Electronic Customs Procedures" and comply with the requirements set out in the notification on customs procedures.

The declarant must submit to the customs authority one printed copy of the electronic customs declaration form; all annexes to the declaration form, lists, and paper file review checklists, and goods inspection checklists (if any) in cases where the printed copy of the electronic customs declaration form has been confirmed with "Goods have passed the supervised area" for exported goods and/or "Clearance", "Release of Goods", "Return of Goods for Storage", or "Permission for Exported or Imported Goods to Change Ports" for exported or imported goods.

b) For the customs authority:

b1) Exceeding fifteen days from the expiration date of the customs declaration form for those cases specified in points a and b of Clause 1 of this Article, if the declarant does not perform the work as prescribed in point a of Clause 2 of this Article, the customs authority will cancel the customs declaration form and notify the declarant;

b2) The customs officer receives and performs data verification of the canceled declaration form, proposes to the Head of the Customs Branch, and implements the cancellation on the system. If the printed copy of the electronic customs declaration form has been confirmed with "Goods have passed the supervised area" for exported goods and/or "Clearance", "Release of Goods", "Return of Goods for Storage", or "Goods transferred to another port" for exported or imported goods, then cross out with ink pen (or stamp cancellation), record the date, month, year of cancellation, sign, stamp, and affix the customs officer's name on the printed copy of the electronic customs declaration form.

The customs authority retains all data on the Electronic Data Processing System for customs declaration forms that have been registered but need to be canceled, while simultaneously retaining the printed copies of the canceled electronic customs declaration forms (if any) in the order of the customs declaration form numbers.

3. Authority to Cancel Electronic Customs Declaration Forms: The Director of the Customs Branch where the electronic customs declaration form was registered shall examine and decide to cancel the electronic customs declaration form in cases stipulated in Clause 1 of this Article.

Article 12. Receiving, inspecting, registering, and channeling electronic customs declarations

1. The receiving, inspecting, issuing registration numbers, and channeling of electronic customs declarations by the Customs Authority shall be automatically carried out through the Electronic Data Processing System for Customs.

2. In cases where the electronic customs declaration is not accepted, the Customs Authority will send via the Electronic Data Processing System for Customs an "Electronic Customs Declaration Refusal Notice" specifying the reasons and guiding the declarant on necessary actions to proceed with customs procedures.

3. In cases where the electronic customs declaration is accepted, the Customs Authority will issue an electronic customs declaration number and channel it according to one of the following forms through the Electronic Data Processing System for Customs:

a) Acceptance of information from the electronic customs declaration, allowing "Clearance" or "Release of Goods" or "Return of Goods for Storage" (referred to as the "Green Channel"); or acceptance of information from the electronic customs declaration, allowing "Clearance" or "Release of Goods" or "Return of Goods for Storage" subject to the condition that export/import permits or certificates proving compliance with specialized management requirements, certificates proving entitlement to preferential tax rates, exemption, reduction, or tax guarantee, and certificates proving completion of tax payment obligations before confirming "Goods have passed the customs supervision area" must be presented (referred to as the "Conditional Green Channel");

b) Presentation and submission of paper documents from the electronic customs file for inspection prior to clearance of goods (referred to as the "Yellow Channel"). The inspection of paper documents shall be conducted in accordance with Clause 1 and Clause 3 of Article 13 of this Circular;

c) Presentation and submission of paper documents from the electronic customs file and goods for inspection prior to clearance of goods (referred to as the "Red Channel"). The actual inspection of goods shall be conducted in accordance with Clause 2 and Clause 3 of Article 13 of this Circular.

Article 13. Inspecting the electronic customs file and inspecting goods during the customs procedure process

1. Inspection of the electronic customs file

a) Form of inspection: inspection of information from the electronic customs declaration on the Electronic Data Processing System for Customs, inspection of paper documents;

b) Authority to decide on the form of inspection: the Customs Authority decides based on the results of risk management information processing on the Electronic Data Processing System for Customs;

c) Content of inspection: checking the completeness of the file, checking the content declared on the electronic customs declaration, checking documents within the electronic customs file, comparing the declared content with documents within the electronic customs file; checking the consistency between the declared content and legal regulations;

d) Responsibilities of customs officials when inspecting paper documents from the electronic customs file before allowing clearance of goods: performing the following tasks:

d1) Receiving, inspecting paper documents submitted by the declarant, presenting them, and updating the inspection results into the Electronic Data Processing System for Customs;

d2) Printing two copies of the "Document Inspection Result Recording Sheet" according to the model, signing, stamping, and requesting the declarant to sign and write their full name on the "Document Inspection Result Recording Sheet";

d3) Based on the inspection results of paper documents from the electronic customs file, performing one of the following tasks:

d3.1) For consignments eligible for clearance: implementing in accordance with Point b, Clause 3 of Article 17 of this Circular;

d3.2) For consignments eligible for "Return of Goods for Storage" or "Release of Goods": implementing in accordance with Point b, Clause 4 of Article 15 or Point b, Clause 3 of Article 16 of this Circular;

d3.3) For consignments requiring further procedures: transferring the file to other business stages as prescribed;

d4) Returning one printed copy of the electronic customs declaration and one copy of the "Document Inspection Result Recording Sheet" to the declarant if the goods fall under the provisions of Points d3.1 and d3.2 of Clause 1 of this Article.

2. Physical inspection of goods

a) Form of inspection: directly performed by customs officials using machinery, technical equipment, or other business methods;

b) Level of inspection: exempt from inspection, partial inspection up to full inspection of the consignment;

c) Authority to decide on the form and level of inspection: the Director of the Customs Sub-Department decides according to current risk management regulations. During the customs procedure for export and import consignments, the Director of the Customs Department where the electronic customs procedure is being processed may change the previously decided form and level of inspection based on the actual situation of the consignment and collected information, bearing responsibility for changing the decision on the form and level of inspection;

d) Content of actual inspection of goods: inspecting the name, code, quantity, weight, type, quality, origin of goods, brand, product label, production date, expiration date of goods; comparing the actual goods with the electronic customs file, raw material quotas; comparing goods with samples of raw materials or products according to each corresponding type;

đ) Responsibilities of customs officials conducting the actual inspection of goods include performing the following tasks:

đ1) Conducting the actual inspection of goods and updating the inspection results into the Electronic Data Processing System for Customs;

đ2) Printing two copies of the "Goods Inspection Result Recording Sheet" according to the model, signing, stamping, and requesting the declarant to sign and write their full name on the "Goods Inspection Result Recording Sheet";

đ3) Based on the actual inspection results of goods, performing one of the following tasks:

đ3.1) For consignments eligible for clearance: implementing in accordance with Point b, Clause 3 of Article 17 of this Circular;

đ3.2) For consignments eligible for "Return of Goods for Storage" or "Release of Goods": implementing in accordance with Point b, Clause 4 of Article 15 or Point b, Clause 3 of Article 16 of this Circular;

đ3.3) For consignments requiring further procedures: transferring the file to other business stages as prescribed.

Article 4, Point d) Return to the declarant one printed electronic customs declaration form and one "Record of Goods Inspection Results" form if the goods fall under the cases specified in Points d3.1 and d3.2 of Clause 2 of this Article.

3. Specific guidance on the content of electronic customs document inspection and actual goods inspection during the customs clearance process:

a) Inspect the name of goods and commodity code: carried out according to the provisions of Circular No. 49/2010/TT-BTC dated April 12, 2010 of the Ministry of Finance guiding the classification and application of tax rates for exported and imported goods;

b) Inspect the quantity of goods: for items where the quantity cannot be determined by manual methods or equipment of the Customs authority (such as liquid goods, bulk goods, large consignments...), the Customs authority shall base its determination on the appraisal results provided by the commercial appraiser (hereinafter referred to as the appraiser);

c) Inspect the quality of goods (including food safety and quarantine inspections):

c1) Goods listed in the Catalogue of Goods Subject to Quality Inspection:

c1.1) For imported goods: according to specific legal regulations, the Customs authority bases its procedures on the quality inspection registration certificate, notification of exemption from batch inspection, or notification of satisfactory batch inspection conclusion, food safety inspection results, and quarantine results sufficient for importation issued by the inspection agency;

c1.2) For exported goods: the Customs authority bases its procedures on the export quality batch inspection conclusion notification issued by the inspection agency;

c2) Goods not listed in the Catalogue of Goods Subject to Quality Inspection:

c2.1) In cases where the Customs authority cannot determine the quality of goods using its own means and equipment to manage exports and imports, the Customs authority will take samples together with the declarant or request the declarant to provide technical documentation, and jointly select an appraiser to conduct the appraisal. The appraiser's conclusion has binding force for all parties;

c2.2) In cases where the declarant and the Customs authority cannot agree on the selection of the appraisal organization, the Customs authority will select the appraisal organization and base its conclusions on the appraisal results. If the declarant disagrees with the conclusion, they may file a complaint in accordance with the law;

d) Inspect the origin of goods: the inspection is conducted based on the actual goods, customs documents, relevant information about the goods, and the provisions of Article 15 of Decree No. 19/2006/NĐ-CP dated February 20, 2006 of the Government detailing the Law on Trade regarding the origin of goods and related guiding documents;

The inspection results are handled as follows:

d1) In cases where the actual origin of imported goods differs from the declared origin but still falls within countries or territories with preferential tariff agreements with Vietnam, the Customs authority will apply the preferential tariff rate as prescribed and handle the violation based on the nature and degree of the offense according to the law;

d2) In cases of doubt about the origin of goods, the Customs authority requests the declarant to provide additional documents to prove or requests confirmation from the competent authority of the exporting country. The verification of the origin of goods must be completed within one hundred fifty days from the date the complete and valid customs dossier is submitted. While waiting for the inspection results, the goods do not enjoy preferential tariffs but can still be cleared through normal customs procedures;

The time to consider and resolve issues regarding the origin of goods, and to accept COs shall not exceed three hundred sixty-five days from the date the CO is submitted to the Customs authority or from the date the Customs authority suspects fraud or violations concerning the origin of goods;

d3) In cases where the declarant submits a CO for the entire consignment but only imports part of it, the Customs authority accepts that CO for the actually imported portion of the goods;

đ) Tax inspection, including the following contents:

đ1) Inspect the conditions for applying coercive measures and the tax payment deadline as prescribed;

đ2) Inspect the basis for determining that goods are not subject to taxes when the declarant declares goods as not being subject to export tax, import tax, value-added tax, special consumption tax, or environmental protection tax;

đ3) Inspect the basis for determining that goods are exempt from taxes when the declarant declares goods as being exempt from taxes;

đ4) Inspect the tax calculation basis to determine the amount of tax payable, the calculation of the amount of tax payable in cases where goods are subject to taxes upon export or import based on the inspection results specified in Clause 1, Clause 2, and Clause 3 of this Article, the inspection results, and the determination of the taxable value guided by Circular No. 205/2010/TT-BTC dated December 15, 2010 of the Ministry of Finance guiding Decree No. 40/2007/NĐ-CP dated March 16, 2007 of the Government on the determination of customs value for exported and imported goods and other related bases;

e) Inspect and identify counterfeit goods (including goods infringing intellectual property rights): carried out according to the provisions of Article 219 of the Intellectual Property Law dated November 29, 2005, the Trade Law, and related guiding documents.

Article 14. Sampling, retaining samples, and retaining images of imported and exported goods

1. Sampling method: physical sampling, photographing.

2. Sampling of imported goods shall be carried out in the following cases:

a) The declarant requests sampling for customs declaration purposes;

b) Goods must be sampled according to the management requirements of the Customs authority, including: imported raw materials for processing, production of export goods; processed products, products produced for export goods; returned exported goods for recycling; temporarily imported re-exported goods, temporarily exported re-imported goods (except goods that cannot be sampled, goods difficult to store, fresh live goods, raw materials whose nature changes after production, precious metals, precious stones);

c) Imported goods must be sampled for analysis and inspection as required by the Customs authority.

3. Sampling shall be decided by the Head of the Customs Sub-Department where the electronic customs declaration is registered for specific cases:

a) In the case of imported raw materials for processing and production of export goods, which are transferred through ports, exempt from actual inspection of goods but require sampling, sampling can be conducted at the port Customs or factory, enterprise, production facility;

b) In the case where the declarant requests sampling at the port, the Customs Sub-Department where the electronic customs declaration is registered or the Port Customs Sub-Department shall carry out sampling in accordance with regulations;

c) In the case where the declarant requests sampling at the factory, enterprise, production facility, procedures for transferring the port shall be carried out in accordance with regulations. The Customs Sub-Department where the electronic customs declaration is registered shall conduct sampling.

4. Sampling procedures

a) Sampling is based on the request form of the declarant or the Customs authority. The sampling form is made in two copies, one copy retained with the sample, and one copy retained at the requesting unit. The sampling form is specified in Form No. 02-PLM/2010 Appendix III attached to Circular 194/2010/TT-BTC;

b) In the case of sampling for the purpose of analyzing and classifying export and import goods, it shall be implemented in accordance with Article 20 of Circular No. 49/2010/TT-BTC dated April 12, 2010, guiding the classification and application of tax rates for export and import goods issued by the Ministry of Finance;

c) When taking samples, representatives of the consignor and the Customs authority must be present; the sample must be confirmed and sealed by both parties. In the case of images, the image must record the customs declaration number, signed and stamped with the identification number of the customs officer and the signature of the consignor on the back of the image, retained together with the customs file;

d) The content of sampling is reflected on the printed electronic customs declaration form.

5. Sampling techniques shall be implemented in accordance with the guidance of the General Department of Customs.

6. Sample storage location

a) The Export and Import Goods Analysis and Classification Center (for samples analyzed by the Center);

b) The Customs Sub-Department where the electronic customs declaration is registered (for cases where the Customs Sub-Department where the electronic customs declaration is registered takes samples to handle business related to the samples, in the case of images, in addition to storing paper images, they are also stored in the Electronic Data Processing System);

c) The headquarters or production site of the declarant for imported raw materials for processing and production for export; recycled goods.

7. Sample retention period

a) Samples retained at the Export and Import Goods Analysis and Classification Center and/or the Customs Sub-Department where the electronic customs declaration is registered shall be retained for ninety days from the date of clearance of the goods. In the case of disputes or complaints, they shall be retained until the dispute or complaint is resolved;

b) Raw material samples for processing and recycled goods shall be retained at the enterprise until the Customs authority completes the verification of the processing contract;

Raw material samples for producing export goods shall be retained at the enterprise until the Customs authority completes the verification of the import declarations for raw materials for producing export goods represented by those samples;

c) Processed product samples, products produced for export goods shall be retained at the enterprise for five years from the date of registration of the export and import goods declaration.

Article 15. Returning Goods for Storage

1. Cases where goods are returned for storage:

a) Exported and imported goods that must be inspected to determine whether they can be exported or imported, if the consignor requests to return the goods for storage, the Customs authority will only accept this request when the conditions for customs supervision have been met;

b) Goods that must undergo quarantine according to the law at isolation quarantine areas, factories, warehouses, or inspection sites outside the port area, or goods that must be quality-checked or food safety-checked before clearance, the Customs authority will only permit the return of goods for storage when the declarant has complied with current laws on quarantine, food safety inspection, and product quality inspection.

Within the time limit prescribed by law, the declarant must submit additional documents to the customs declaration file, including the notification of results from the competent state inspection agency regarding the inspection or quarantine.

2. Responsibilities of the declarant: to store the goods in their original condition at the storage location.

3. Authority to decide on allowing goods to be returned for storage

a) The Customs office responsible for registering the electronic customs declaration decides to allow goods to be returned for storage for goods exempted from customs inspection by updating risk criteria into the Electronic Data Processing System within its delegated authority;

b) The Director of the Customs Sub-office responsible for registering the electronic customs declaration decides or delegates a competent officer of the Customs Sub-office to decide to allow the declarant to return goods for storage at the declarant's location for cases not covered under point a of Clause 3 of this Article. The decision is made through the Electronic Data Processing System.

4. Responsibilities of customs officers belonging to the Customs Sub-office responsible for registering the electronic customs declaration

a) For goods in the "green channel": when the declarant requests it, the customs officer, based on the decision to return goods for storage in the Electronic Data Processing System, signs and stamps the confirmation box for returning goods for storage on the printed electronic customs declaration form of the declarant;

b) For other goods channels: after conducting an examination and comparison of the electronic customs declaration file or inspecting the actual goods according to regulations, if the results are consistent and approved by authorized leadership of the Sub-office, the customs officer, based on the decision to return goods for storage in the Electronic Data Processing System, signs and stamps the confirmation box for returning goods for storage on the printed electronic customs declaration form of the declarant.

Article 16. Release of Goods

1. Goods permitted for export or import but require valuation, appraisal, or classification analysis to accurately determine the tax payable may be released upon meeting one of the following conditions:

a) The consignor has fulfilled tax obligations based on the tax determination results of the Customs authority, or;

b) Exported or imported goods enjoy deferred tax payment according to tax laws, or;

c) The tax payable, as determined by the Customs authority, has not been paid or has not been fully paid within the prescribed period, but is guaranteed by a financial institution or another organization operating under the Law on Financial Institutions regarding the tax payable amount.

2. Authority to decide on releasing goods

a) The Customs office responsible for registering the electronic customs declaration decides to release goods for goods exempted from customs inspection by updating risk criteria into the Electronic Data Processing System within its delegated authority;

b) The Director of the Customs Sub-office responsible for registering the electronic customs declaration decides or delegates a competent officer of the Customs Sub-office to decide to release goods for cases not covered under point a of Clause 2 of this Article. The decision is made through the Electronic Data Processing System.

3. Responsibilities of customs officers belonging to the Customs Sub-office responsible for registering the electronic customs declaration

a) For goods in the "green channel": when the declarant requests it, the customs officer, based on the decision to release goods in the Electronic Data Processing System, signs and stamps the confirmation box for releasing goods on the printed electronic customs declaration form of the declarant;

b) For other goods channels: after conducting an examination and comparison of the electronic customs declaration file or inspecting the actual goods according to regulations, if the results are consistent and approved by authorized leadership of the Sub-office, the customs officer, based on the decision to release goods in the Electronic Data Processing System, signs and stamps the confirmation box for releasing goods on the printed electronic customs declaration form of the declarant.

Article 17. Clearance of Goods

1. Goods are cleared after completing customs procedures.

2. Goods that have not completed customs procedures may be cleared if they fall under one of the following cases:

a) Missing some documents in the customs declaration file but allowed by the Customs authority to submit late within a specified period;

b) Exported or imported goods enjoying deferred tax payment according to tax laws or goods required to pay taxes before receiving them but have not paid or have not fully paid the tax payable within the prescribed period, but are guaranteed by a financial institution or another organization operating under the Law on Financial Institutions regarding the tax payable amount.

3. Authority to decide on clearing goods

a) The Customs office responsible for registering the electronic customs declaration decides to clear goods for goods exempted from customs inspection by updating risk criteria into the Electronic Data Processing System within its delegated authority;

b) A customs officer performing the task of checking electronic customs declaration files, deciding to release goods for those cases under point b, Clause 4, Article of this Law.

4. Responsibilities of customs officers belonging to the Customs Sub-office responsible for registering the electronic customs declaration

a) For goods falling within the "green channel" category: when the declarant requests, the customs officer shall, based on the decision to release goods on the Customs Electronic Data Processing System, sign and stamp the customs officer's seal in the confirmation box for release on the printed electronic customs declaration form of the declarant;

b) For the remaining cases of goods categorized into channels: after conducting checks and comparing electronic customs declaration files or inspecting actual goods according to regulations, if the results are consistent, the customs officer shall decide to release goods on the Customs Electronic Data Processing System, sign and stamp the customs officer's seal in the confirmation box for release on the printed electronic customs declaration form of the declarant.

Article 18. Supervision of export and import goods subject to electronic customs procedures

1. Principles: Customs supervision of export and import goods subject to electronic customs procedures shall be implemented in accordance with current regulations on customs supervision of export and import goods.

2. Responsibilities of the declarant

When moving export and import goods into or out of the customs supervision area, the declarant must perform the following:

a2) Exported goods of the consignor that meet the conditions specified in point a1 above are exempt from actual inspection: agricultural products, aquatic products; textile and garment products; footwear, natural rubber; fresh food; processed food; goods requiring special storage; machinery and electrical appliances, liquid, bulk goods, and other goods where the determination of quantity, quality, and type depends on the conclusions of competent state management agencies or certification organizations; export goods of enterprises in export processing zones, regular export goods; other goods as prescribed by the Government.

a1) Present one printed electronic customs declaration form bearing the signature and stamp of the declarant, which has been decided upon by the customs authority on the system or confirmed as "Released" at the customs supervision area connected to the Customs Electronic Data Processing System, or present one electronic customs declaration form bearing the signature and stamp of the declarant, which has been confirmed as "Released" at the customs supervision area not connected to the Customs Electronic Data Processing System, along with supporting documents proving that the goods have been moved into the customs supervision area issued by the port, warehouse, or storage facility operator;

a2) Present the goods when requested by the customs authority;

a3) Receive back one printed electronic customs declaration form already marked "Goods have passed through the customs supervision area" and the supporting documents presented.

b2) Imported goods of the consignor that meet the conditions specified in point b1 above are exempt from actual inspection: equipment and machinery; fresh food; goods requiring special storage; goods stored in bonded warehouses, duty-free warehouses; goods imported into export processing zones, bonded warehouses, or other preferential customs areas; liquid, bulk goods, and other goods where the determination of quantity, quality, and type depends on the conclusions of competent state management agencies or certification organizations, regular import goods; other goods as prescribed by the Government.

b1) Present one printed electronic customs declaration form bearing the signature and stamp of the declarant, which has been decided upon by the customs authority on the system or confirmed as "Released"/"Cargo Released"/"Goods Returned for Storage"/"Permission for Export and Import Goods to Change Port of Entry" at the customs supervision area connected to the Customs Electronic Data Processing System, or present one electronic customs declaration form bearing the signature and stamp of the declarant, which has been confirmed as "Released"/"Cargo Released"/"Goods Returned for Storage"/"Permission for Export and Import Goods to Change Port of Entry" at the customs supervision area not connected to the Customs Electronic Data Processing System, and the following documents (if applicable): Container delivery/receipt note or goods delivery/receipt note issued by the port, warehouse, or storage facility operator;

b2) Present the goods;

b3) Receive back one printed electronic customs declaration form already marked "Goods have passed through the customs supervision area" and the supporting documents presented.

3. Customs supervision responsibilities

a) Implement customs supervision of export and import goods in accordance with current regulations;

b) When export and import goods are moved into or out of the customs supervision area, the customs officer responsible for supervision shall conduct inspections as follows:

b1) Verify the validity of the electronic customs declaration;

b2) Compare the contents of the printed electronic customs declaration with the electronic customs declaration on the Customs Electronic Data Processing System at customs supervision areas connected to the Customs Electronic Data Processing System, serving as one of the bases for confirming "Goods have passed through the customs supervision area".

In cases where the customs supervision area is not connected to the Customs Electronic Data Processing System, compare the contents of the printed electronic customs declaration with the goods, serving as one of the bases for confirming "Goods have passed through the customs supervision area", after verification by the customs office where the declaration was registered.

c) Handling inspection results:

If the inspection results are consistent, the customs officer responsible for supervision shall update the information in the system and confirm "Goods have passed through the customs supervision area" on the printed electronic customs declaration form; sign and stamp the customs officer's seal; return it to the declarant.

If the inspection results are inconsistent, depending on the specific circumstances, the customs office at the border gate will guide the declarant to adjust, supplement, or handle according to current regulations.

In cases where the printed electronic customs declaration form has expired, the customs office at the border gate will require the declarant to go to the customs office where the electronic declaration was registered to process cancellation of the declaration.

Article 19. Provisions on transferring customs checkpoints

1. Goods for transferring customs checkpoints

a) Export goods for transferring customs checkpoints are export goods subject to customs inspection and supervision, transported from places outside the customs checkpoint where customs procedures are handled, domestic inspection locations to the export customs checkpoint. Specifically, export goods of export processing enterprises (hereinafter referred to as EPEs) can be transferred from EPEs to the export customs checkpoint, to bonded warehouses, or to other EPEs;

b) Import goods for transferring customs checkpoints are import goods subject to customs inspection and supervision, transported from the import customs checkpoint to places outside the customs checkpoint where customs procedures are handled, domestic inspection locations;

c) Import goods that can be transferred to customs checkpoints include:

c1) Equipment, machinery, materials imported for building factories or projects can be transferred to domestic inspection locations which are construction sites or warehouses of the projects;

c2) Raw materials, materials, spare parts, machinery, equipment, accessories for production can be transferred to places outside the customs checkpoint where customs procedures are handled, domestic inspection locations which are factories or workshops where production takes place;

c3) Import goods of multiple consignees sharing the same transport document can be transferred to centralized inspection locations, inland container depots for collecting small shipments within the country;

c4) Temporary imports for trade fairs or exhibitions can be transferred from the import customs checkpoint to the location of the trade fair or exhibition;

c5) Raw materials, materials, machinery, equipment for serving production or processing of export processing enterprises, enterprises undertaking processing for foreign traders, and raw materials, materials imported for producing export goods can be transferred from bonded warehouses to the Customs Sub-department outside the customs checkpoint where the enterprise has registered to handle customs procedures according to the law;

c6) Office equipment serving the operation of the enterprise (desks, chairs, cabinets, office supplies, etc.) if packed together with imported raw materials for processing or production for export can be transferred to the Customs Sub-department outside the customs checkpoint where the enterprise has registered to handle customs procedures according to the law;

c7) Import goods with bills of lading indicating the destination port as an inland clearance depot (Inland Clearance Depot, abbreviated as ICD):

c7.1) Import goods with bills of lading indicating the destination port as an ICD cannot be transferred to places outside the customs checkpoint where customs procedures are handled, domestic inspection locations. Except for cases provided otherwise by the Prime Minister;

c7.2) For import goods of EPEs; raw materials, materials, machinery, equipment imported for producing export goods or performing processing contracts with bills of lading indicating the destination port as ICD, the enterprise can handle customs transfer procedures from ICD to the Customs Sub-department managing EPEs, the Customs Sub-department where the import declaration for production and export is registered, or the location where the enterprise reports processing contracts to continue handling customs procedures. For goods requiring actual inspection, if the enterprise requests actual inspection at ICD, the ICD Customs Sub-department will conduct actual inspection of goods according to the request of the Customs Sub-department managing EPEs, the Customs Sub-department where the import declaration for production and export is registered, or the location where the enterprise reports processing contracts;

c8) Import goods of EPEs can be transferred from the import customs checkpoint, from bonded warehouses, or from other EPEs to EPEs;

c9) Other goods for transferring customs checkpoints as prescribed by law.

d) Import goods specified in points c1, c2, c3, c4, and c9 of Clause 1 of this Article must complete electronic customs procedures at the Customs Sub-department under the Provincial/City Customs Department managing the location to which the goods are transferred as specifically mentioned above.

2. The Customs Sub-department at the customs checkpoint shall carry out actual inspection of goods in the following cases:

a) When there are signs of violation of customs laws or to ensure customs management. The Head of the Customs Sub-department at the customs checkpoint decides on the form and extent of actual inspection of goods;

b) Import goods eligible for transferring customs checkpoints but according to the regulations of specialized management agencies must be inspected actually at the import customs checkpoint;

c) At the request of the Customs Sub-department where the electronic customs declaration is registered;

d) The results of inspections under points a, b, and c of Clause 2 of this Article shall be updated in the Electronic Data Processing System or notified in writing to the Customs Sub-department where the electronic customs declaration is registered in case of inability to connect to the Electronic Data Processing System.

3. Registration, decision on transferring customs checkpoints for export and import goods

a) The registration for transferring customs checkpoints for export and import goods is carried out when submitting electronic customs declarations for exporting and importing goods;

b) The decision allowing or not allowing the transfer (including location and time) is reflected in the "Guidance Notice for Electronic Customs Procedures" on the system and is shown on the printed electronic customs declaration;

4. Supervision of export and import goods for transferring customs checkpoints

a) Export and import goods when handling customs procedures and exempted from actual inspection do not need to be sealed by customs;

b) For export and import goods when handling customs procedures that require actual inspection:

b1) Must be contained in containers or in transportation means meeting the requirements for customs sealing;

b2) Small lots of goods not contained in containers or contained in transportation means not meeting the requirements for customs sealing shall be individually sealed;

b3) Small lots of imported goods belonging to different import declarations but proposed to be transferred to the same location may be transported together in one container/transportation means if the conditions are met: the consignee has a written request and the container/transportation means meets the requirements for customs sealing;

b4) In the case of export and import goods for transferring customs checkpoints contained in containers, boxes, packages, or in transportation means that cannot be sealed by customs, they shall be handled as follows:

b4.1) Processing customs procedures at the Customs Sub-Department at the border gate, or;

b4.2) The border gate customs conducts on-site inspection of goods upon request of the Customs Sub-Department outside the border gate.

5. The declarant uses the printed electronic customs declaration form approved by the customs authority to transfer the port for transportation documents. The declarant is responsible for maintaining the original condition of the goods, keeping the original customs seals intact, the carrier's seals, and adhering to the registered route, location, border gate, and time. Present and submit the customs declaration dossier and transferred goods to the Customs Sub-Department where the goods arrive for processing according to regulations.

Article 20. Basis for determining exported goods

1. For goods exported through seaport border gates (including goods through CFS) and inland waterways, it is the export goods declaration confirmed with clearance and confirmation from the supervising customs, and the bill of lading for loading onto outbound transport vehicles.

2. For goods exported through air and railway border gates, it is the export goods declaration confirmed with clearance and confirmation from the supervising customs, and the transport document confirming the goods have been loaded onto outbound transport vehicles.

3. For goods exported through land, river border gates, transshipment ports, transshipment zones, supplies for outbound ships or aircraft, or goods exported together with outbound passengers through air border gates (without bills of lading), it is the export goods declaration confirmed with clearance and confirmation from the supervising customs.

4. For goods sold from domestic areas into duty-free zones, it is the export goods declaration confirmed with clearance and confirmation from the supervising customs.

5. For goods of foreign-invested enterprises (FIEs) exported abroad, placed in bonded warehouses, or traded, processed with domestic entities or other FIEs.

a) Goods of FIEs exported abroad or placed in bonded warehouses shall be carried out in accordance with Clauses 1, 2, and 3 of this Article;

b) Goods of FIEs traded or processed with domestic entities; goods of this FIE traded or processed with other FIEs within or outside the same industrial park:

b1) In cases where there is no customs supervision at the FIE where the goods are exported or imported, or where goods of this FIE are exported to another FIE within the same industrial park, the basis for determining the exported goods is the export goods declaration confirmed with clearance;

b2) In cases where there is customs supervision at the FIE where the goods are exported or imported, the basis for determining the exported goods is the export goods declaration confirmed with clearance and confirmation from the supervising customs.

6. For goods exported in place, it is the on-site export declaration confirmed with clearance.

Chapter III

REGULATIONS ON CUSTOMS PROCEDURES FOR EXPORT AND IMPORT GOODS UNDER SALES CONTRACTS

Article 21. Electronic customs declaration for export and import goods under sales contracts

Customs procedures for export and import goods under sales contracts are implemented in accordance with general regulations on electronic customs procedures for export and import goods in Chapter II of this Circular.

Article 22. Electronic customs declaration files for export and import goods under sales contracts

The documents included in the electronic customs declaration file for export and import goods under sales contracts shall be implemented in accordance with the guidance provided in Article 11 of Circular No. 194/2010/TT-BTC dated December 6, 2010, issued by the Ministry of Finance.

In cases where the Customs authority requests the presentation or submission of paper documents belonging to the electronic customs declaration file or the presentation or submission of paper documents belonging to the electronic customs declaration file together with the goods for inspection before allowing clearance of the goods, the documents included in the electronic customs declaration file that are submitted/presented to the Customs authority must be paper documents or paper documents converted from electronic documents.

Chapter IV

CUSTOMS PROCEDURES FOR GOODS UNDER OUTSOURCED PRODUCTION FOR FOREIGN TRADERS

Article 23. General Provisions

1. Policies, management systems, and paper documents required to be submitted/presented upon request of the Customs authority for goods under outsourced production for foreign traders shall be uniformly implemented in accordance with the provisions set forth in Circular No. 117/2011/TT-BTC dated August 15, 2011, issued by the Ministry of Finance, guiding customs procedures for goods under outsourced production with foreign traders (hereinafter referred to as Circular No. 117/2011/TT-BTC).

2. Electronic customs procedures for goods under outsourced production for foreign traders shall be implemented in accordance with this Circular.

3. Templates for electronic documents to be printed shall be implemented in accordance with the provisions of Circular No. 117/2011/TT-BTC. However, the electronic customs declaration form for outsourcing transfer (model HQ/2012-TKĐTGGCCT) and the electronic customs declaration form for receiving outsourcing transfer (model HQ/2012-TKĐTNGCCT) shall be implemented according to the templates prescribed in this Circular.

Article 24. Procedures for Notifying and Amending Outsourcing Contracts and Contract Supplements

1. Procedures for Notifying Outsourcing Contracts

a) Responsibilities of the declarant:

a1) The declarant creates information about the outsourcing contract and related information on the list, quota, and permits (if any), in accordance with the specified criteria and standard formats, and sends it to the Customs authority through the Electronic Data Processing System.

a2) Receive feedback information and follow the instructions of the Customs authority in the Outsourcing Notification Form:

a2.1) For rejected outsourcing contracts, amend and supplement the contract information according to the requirements of the Customs authority;

a2.2) For accepted outsourcing contracts based on the electronic customs declaration information, the declarant shall base the import/export procedures on the accepted registered contract;

a2.3) If the Customs authority requires the submission/presentation of paper documents or pre-registration inspection of the production facility, the declarant shall submit/present the relevant documents as stipulated.

b) Duties of the Customs authority:

b1) The Customs authority receives, reviews, registers the outsourcing contract, and provides feedback on the review results to the declarant through the Electronic Customs Data Processing System.

The Head of the Customs Branch decides on the inspection of documents and the production facility.

b2) Time limit for receiving outsourcing contracts:

Implemented in accordance with Clause 2 of Article 7 of Circular No. 117/2011/TT-BTC dated August 15, 2011, issued by the Ministry of Finance, guiding customs procedures for goods under outsourced production with foreign traders.

2. Notification of Contract Supplements

a) Types of contract supplements reported to the Customs authority include:

a1) Group of contract amendment supplements:

a1.1) Supplement to general information (outside the information listed in the attached lists);

a1.2) Supplement to cancel the contract.

a2) Group of list supplementation:

a2.1) Supplementing raw materials and supplies list;

a2.2) Supplementing exported product list;

a2.3) Supplementing temporarily imported equipment list for production purposes;

a2.4) Supplementing sample imported goods list.

a3) Group of list amendment:

a3.1) Amend item codes (imported raw materials and supplies; exported products; temporarily imported equipment; imported samples);

a3.2) Amend unit of measurement (imported raw materials and supplies; exported products; temporarily imported equipment; imported samples).

b) Responsibilities of the declarant:

b1) After notifying the contract before the expiration date of the outsourcing contract, the declarant must create information according to the specified criteria in the Contract Supplement model and send it to the Customs authority through the Electronic Customs Data Processing System;

b2) Receive feedback information from the Customs authority;

b3) Submit/present relevant documents and materials related to the amendment and supplementation of the outsourcing contract when requested by the Customs authority.

c) Tasks of the Customs authority: carried out like the registration procedure for outsourcing contracts.

3. Amendment and Supplementation of Contracts/Contract Supplements

a) Based on the agreement between the trader and the outsourcing client:

a1) For general information of the contract/contract supplement: amendments and supplements can be made from the time of notification until before the expiration date of the contract/contract supplement;

a2) For other information outside the general information of the contract/contract supplement: amendments and supplements should be made through contract supplements before carrying out import/export procedures related to such amendments and supplements;

a3) In case of errors found in the declaration of the contract/contract supplement outside the specified period, the declarant may be allowed to amend the declared content if there is a basis and it is accepted by the Head of the Customs Branch managing the contract;

a4) The procedure for amending and supplementing contracts/contract supplements shall be carried out like the notification procedure for contracts/contract supplements.

b) Due to mistakes in declaration by the declarant or for the purpose of customs management:

b1) After notifying the contract before the expiration date of the outsourcing contract, the declarant must create and declare information according to the specified criteria and standard formats in the contract supplement;

b2) The declarant must present relevant documents related to the amended content when requested by the Customs authority;

b3) The amendment and supplementation procedure shall be similar to the notification procedure for contract supplements as stipulated in Clause 2 of this Article.

Article 25. Customs procedures for processing materials and supplies

1. For processing materials and supplies provided by the party leasing processing services

a) The customs procedures for importing processing materials and supplies provided by the party leasing processing services from abroad shall be carried out according to the guidance on customs procedures for imported goods under purchase contracts stipulated in Chapters II and III of this Circular, but without declaring for tax purposes;

b) The customs procedures for processing materials and supplies provided by the party leasing processing services under the form of export and re-import at the place of entry shall be carried out according to the regulations on customs procedures for exported and re-imported goods at the place of entry stipulated in Article 47 of this Circular;

c) Sampling of processing materials and supplies shall be conducted according to the guidelines set forth in Article 14 of this Circular.

2. For processing materials and supplies supplied by the party undertaking processing services

a) In the case where processing materials and supplies are provided by the party undertaking processing services through self-production or purchase in the domestic market:

a1) When supplying processing materials and supplies for the processing contract, the declarant does not need to go through customs procedures but must agree with the other party regarding the name, specifications, and quantity in the processing contract or its annex, and when going through customs procedures for exporting processed products, the declarant must declare the self-supplied processing materials and supplies according to the information criteria specified in the Form for Self-Supplied Processing Materials and Supplies;

a2) For self-supplied processing materials and supplies sourced from production or purchase in the domestic market that have export taxes, when going through customs procedures for exporting processed products, the declarant must declare and calculate export taxes (if applicable) on the annex of the electronic export customs declaration.

b) For processing materials and supplies directly purchased from abroad by the party undertaking processing services for supply to the processing contract: they can be imported under the type of self-supplied processing imports. The import procedures shall be carried out according to the customs procedures for imported goods under purchase contracts stipulated in Chapters II and III of this Circular, but without declaring for tax purposes.

Article 26. Customs procedures for machinery and equipment imported to implement processing contracts

Machinery and equipment rented or borrowed for processing under the temporary import-re-export scheme shall go through customs procedures at the customs office managing the processing contract and shall be treated as goods exported and imported under purchase contracts stipulated in Chapter III of this Circular.

Article 27. Procedures for notification and adjustment of quota standards

1. Notification procedure for quota standards

a) Responsibilities of the declarant:

a1) Creating information about the quota standard according to the prescribed criteria and standardized format in the Form for Actual Quota Standards of Processed Products or the Form for Information on Actual Quota Standards for Direct Raw Materials Participating in Exported Products Separated from Original Raw Materials (component raw materials) and sending it to the customs authority via the Electronic Data Processing System;

a2) Receive feedback information and follow the instructions of the Customs authority in the Outsourcing Notification Form:

a2.1) For quota standards accepted for registration based on electronic customs declaration information, the declarant bases on the accepted registered quota standard to carry out export procedures, and the declarant only submits the printed Quota Standard Table for confirmation by the customs officer upon request;

a2.2) In cases where the customs authority requests, the declarant must submit/present the file for inspection including:

a2.2.1) The printed Processing Quota Table according to the Registration Quota Form: submit two original copies;

a2.2.2) An explanation of the basis and method of calculating the quota standard for the product code accompanied by technical design documents of the product (such as cutting diagrams for garments): submit one copy;

a2.3) In cases where the customs authority requires actual quota inspections, the declarant:

a2.3.1) Submits the file as stipulated in point a2.2 clause 1 of this Article;

a2.3.2) Presents relevant books and documents related to determining the quota standard of the product code registered by the enterprise;

a2.3.3) Presents the product for inspection.

b) Duties of the Customs authority:

b1) The customs authority receives, inspects, registers the quota standard, and provides feedback on the inspection results to the declarant through the Electronic Data Processing System;

b2) The head of the customs office managing the processing contract decides on the inspection of files and actual quota inspections;

b3) In cases where there is a quota inspection (including file inspection and actual quota inspection), the customs officer conducts the inspection, registers the quota standard, updates the inspection results on the Electronic Data Processing System, and confirms on the printed Quota Standard Table submitted by the declarant;

b4) Time limit for receiving quotas:

b4.1) In cases where the quota is not valid or accepted based on quota information, provide feedback to the declarant within no more than two working hours from receipt;

b4.2) In cases requiring paper file inspection: complete the quota inspection procedures within no more than eight working hours from the time the declarant submits a complete and valid file, the customs authority completes the quota inspection procedures.

If a contract or contract annex has multiple product codes requiring quota inspections, and eight working hours are insufficient to inspect all, the deadline can be extended to the next working day, but the extension period cannot exceed eight working hours from the start of the inspection.

b4.3) For cases where actual quota inspections are conducted before accepting the quota:

b4.3.1) Complete the actual quota inspection and quota registration within no more than five working days from the time the trader submits a complete and valid file, the customs authority completes the actual quota inspection and quota registration;

b4.3.2) For cases where the trader's production base is in a different province/city from the quota notification location, complete the actual quota inspection and quota registration within no more than eight working days from the time the declarant submits a complete and valid file, the customs authority completes the actual quota inspection and quota registration.

2. Adjustment procedure for quota standards: carried out similarly to the notification procedure for quota standards stipulated in clause 1 of this Article.

Article 28. Export Customs Procedures for Processed Products Sent Abroad

1. Export customs procedures for processed products sent abroad shall be carried out in accordance with the export customs procedures for goods under purchase contracts as stipulated in Chapter III of this Circular. Additionally, the following must also be implemented:

a) For the declarant:

a1) Create information according to the criteria and format specified in the Model of Raw Materials for Processing Self-supply (purchased domestically or imported). Calculate export tax (if applicable) on raw materials and supplies purchased in Vietnam to supply the processing contract and include it in the export declaration appendix if the exported processed product uses raw materials and supplies self-supplied by the party receiving processing and submit it to the Customs authority through the Electronic Data Processing System.

a2) Declare information to the Customs authority if the processed product is exported to a third-party partner as notified.

a3) Present sample storage of raw materials (in cases where samples are taken) for export shipments that require actual inspection.

b) For the customs authority:

The customs officer conducting the actual inspection of goods must compare the sample storage of raw materials with the raw materials constituting the product, and compare the standard quota (confirmed by the Customs authority where the quota was registered) with the actual exported product.

2. Customs procedures for export processing shipments transferred at border gates shall be carried out in accordance with the customs procedures for goods transferred at border gates as stipulated in Article 19 of this Circular.

3. Customs procedures for processed products that have been exported and returned for repair or recycling shall be carried out in accordance with the guidelines set forth in Article 48 of this Circular.

Article 29. Transfer Processing Product Handover Procedures

1. General Provisions

a) Based on the designation document of the parties contracting for processing, the transferring trader (the Delivering Party) and the receiving trader (the Receiving Party) shall organize the handover and receipt of goods in accordance with the provisions of Clause 2 below.

b) The time when the Delivering Party completes the customs procedures for handing over transfer processing products must fall within the validity period of the processing contract and not exceed 15 days from the date the Receiving Party completes the customs procedures for receiving transfer processing products. The time when the Receiving Party completes the customs procedures for receiving transfer processing products must fall within the validity period of the receiving processing contract and not exceed 15 days from the date the value-added tax invoice or export invoice is issued by the Delivering Party. If the customs procedures exceed the above deadlines, a violation record will be established for handling according to regulations and the customs procedures will continue.

2. Customs Procedures

a) Responsibilities of the Delivering Party:

a1) Deliver the product and the original value-added tax invoice or export invoice (if any) to the Receiving Party.

a2) After receiving the completed electronic import declaration for transfer processing products from the Receiving Party, the Delivering Party creates information related to the delivery of transfer processing products according to the criteria and standardized formats of the transfer processing product delivery declaration on the Electronic Declaration System and performs electronic customs procedures similar to those for exported processed products.

The declaration documents that the declarant must submit/present upon request of the Customs authority include:

a2.1) Printed electronic export declaration for transfer processing products, model HQ/2012-TKĐTGGCCT: submit two originals;

a2.2) Printed electronic import declaration for transfer processing products received from the Receiving Party: submit one original;

a2.3) Designation document for delivery: submit one copy, present one original;

a2.4) Delivery note: submit one copy, present one original.

b) Responsibilities of the Receiving Party:

b1) Receive the product and documents from the Delivering Party.

b2) Declare information related to the receipt of transfer processing products according to the criteria and standardized formats of the import declaration for transfer processing products on the Electronic Declaration System and perform electronic customs procedures similar to those for imported raw materials provided by the processing contractor from abroad.

The declaration documents that the declarant must submit/present upon request of the Customs authority include:

b2.1) Printed electronic import declaration for transfer processing products, model HQ/2012-TKĐTNGCCT: submit two originals;

b2.2) Value-added tax invoice or export invoice: submit one copy and present one original;

b2.3) Present a sample of the transfer processing product;

b2.4) Present goods or books and records related to the receipt of goods.

b3) After completing the customs procedures for receiving transfer processing products, the Receiving Party transfers one completed electronic import declaration for transfer processing products to the Delivering Party as the basis for performing the delivery procedures. (One copy in case the declaration has been confirmed by the Receiving Party's Customs authority or one original with the signature and stamp of the Receiving Party in case the declaration does not have confirmation from the Receiving Party's Customs authority).

c) Responsibilities of the Receiving Party's Customs Authority:

c1) Carry out customs procedures as for raw materials and supplies imported from abroad by the processing contractor.

c2) The Receiving Party's Customs Authority only conducts actual inspections of goods when there is suspicion that the traders did not hand over or receive goods as declared on the transfer processing declaration; if the trader has already put the goods into production, then inspect the books and records related to the receipt of goods by the trader.

c3) Take samples and seal the samples according to regulations.

d) Responsibilities of the Delivering Party's Customs Authority:

d1) Perform electronic customs procedures as for exported processed products.

d2) The Delivering Party's Customs Authority does not conduct actual inspections of goods.

3. Procedures for transferring raw materials, auxiliary materials, machinery, and equipment borrowed during the execution of a processing contract to another processing contract as designated by the processing contractor shall be carried out similarly to the procedures for transferring processing products as stipulated in Clause 2 of this Article, but do not require enterprises to present value-added tax invoices.

Article 30. Customs procedures for processed products used to pay wages or for domestic consumption

1. Customs procedures shall be carried out in accordance with the export and import in place procedures as stipulated in Article 47 of this Circular.

In cases where processed products are used to pay wages, the purchase and sale contract shall be replaced by an agreement between the party hiring and the party undertaking processing regarding the payment of processing fees with processed products.

2. Where a trader undertaking processing for a foreign trader at the same time imports processed products in place, such enterprise must carry out both export in place customs procedures and import in place customs procedures for processed products.

Article 31. Settlement procedures for processing contracts

1. Declaration and submission of settlement request

The trader undertaking processing shall declare and submit a settlement request according to the criteria and standard format specified in the Processing Settlement Request form to the Customs Sub-Department managing the processing contract through the Electronic Data Processing System; including contents on the handling of excess raw materials and spare parts; temporarily imported machinery and equipment; waste materials and by-products (if any).

2. Receipt, examination, and verification of settlement files

The Customs authority managing the processing contract shall receive, examine, and verify information related to the settlement request on the Electronic Data Processing System.

a) For traders meeting the criteria for determining traders who comply well with customs laws to classify settlement files according to point a, Clause 3, Article 21 of Circular No. 117/2011/TT-BTC:

a1) If the examination results are consistent, then notify the declarant of acceptance of the settlement result according to the Processing Notification form;

a2) If the examination results are inconsistent, then require the trader to submit a paper copy of the settlement file for detailed examination; provide feedback and specify reasons to the declarant according to the Processing Notification form.

b) For traders not meeting the criteria for determining traders who comply well with customs laws to classify settlement files or traders complying well with customs laws but showing suspicious signs or for cases of random checks of 5% of processing contracts of traders complying well with customs laws to assess compliance with the law, after examining and verifying information related to the settlement request on the Electronic Data Processing System, require the declarant to submit the settlement file according to regulations for detailed examination and provide feedback and specify reasons to the declarant according to the Processing Notification form.

3. Time limit for receipt, examination, and verification of settlement files

a) For cases involving examination and verification of information related to the settlement request on the Electronic Data Processing System:

Within the latest seven working days from the date of receiving the settlement request from the declarant, customs officers shall complete the examination and verification of information related to the settlement request.

b) For cases involving detailed examination and verification of settlement files submitted by the declarant:

Within the latest thirty working days from the date when the trader submits a complete and valid settlement file, customs officers shall complete the receipt, detailed examination, and verification of the settlement file.

4. Time limit for customs procedures for excess raw materials; temporarily imported machinery and equipment; waste materials and by-products

Within the latest thirty working days from the date when the Customs authority completes the examination and verification of the settlement file, the trader shall carry out customs procedures to handle excess raw materials and spare parts; temporarily imported machinery and equipment; waste materials and by-products, waste (if any).

After completing the handling of excess raw materials and spare parts; temporarily imported machinery and equipment; waste materials and by-products, waste, the trader must issue a notification letter accompanied by relevant documents and send it to the Customs authority as the basis for confirming the completion of settlement.

5. Confirmation of completion of settlement procedures

a) In cases where the contract/addendum does not have excess raw materials and spare parts; rented or borrowed machinery and equipment; waste materials and waste:

Within the latest one working day after completing the examination and verification, the head of the Customs Sub-Department shall confirm the completion of settlement procedures on the Electronic Data Processing System and confirm on the settlement file if there is a settlement file examination.

b) In cases where the contract/addendum for processing has excess raw materials and spare parts; rented or borrowed machinery and equipment; waste materials and waste:

Within the latest three working days after receiving the notification letter stating that customs procedures for excess raw materials and spare parts; rented or borrowed machinery and equipment; waste materials and by-products, waste have been completed, the head of the Customs Sub-Department shall confirm the completion of settlement procedures on the Electronic Data Processing System and confirm on the settlement file if there is a settlement file examination.

Article 32. Customs procedures for handling surplus raw materials and supplies; waste materials, scrap, leased or borrowed machinery and equipment

In accordance with the agreement in the processing contract and the provisions of the law, the declarant decides on the method to handle surplus raw materials and supplies, waste materials, leased or borrowed machinery and equipment as follows:

1. Sale in the domestic market: customs procedures shall be carried out according to the export and import at place procedure prescribed in Article 47 of this Circular.

2. Exporting back abroad: customs procedures for exporting back surplus raw materials and supplies, waste materials; leased or borrowed machinery and equipment abroad shall be carried out like those for export consignments under purchase contracts as stipulated in Chapter III of this Circular. Customs officers must check the actual goods against the samples of raw materials taken upon importation; compare the types and serial numbers of machinery and equipment recorded on the temporary import declaration or the latest transfer declaration with those of the machinery and equipment being re-exported.

3. Transfer to another processing contract in Vietnam: customs procedures for transferring surplus raw materials and supplies, machinery and equipment to another processing contract shall be carried out like the customs procedures for transferring processed products as guided in Article 29 of this Circular.

4. Customs procedures for donating or giving away leased or borrowed machinery and equipment; surplus raw materials and supplies; waste materials; customs procedures for destroying waste materials in Vietnam and customs procedures for handling surplus raw materials and supplies supplied by traders through import from abroad under processing: shall be implemented according to the provisions at point d, point đ Clause 2 and Clause 3 Article 23 of Circular 117/2011/TT-BTC.

Chapter V

CUSTOMS PROCEDURES FOR RAW MATERIALS AND SUPPLIES IMPORTED FOR PRODUCTION OF EXPORT GOODS

Article 33. Raw materials and supplies imported for production of export goods; export products under the export production model; customs procedures for importing raw materials and supplies

1. Raw materials and supplies imported for production of export goods shall be carried out according to Article 30 of Circular 194/2010/TT-BTC dated December 6, 2010 of the Ministry of Finance, export products under the export production model (hereinafter referred to as SXXK) shall be carried out according to Article 31 of Circular 194/2010/TT-BTC dated December 6, 2010 of the Ministry of Finance.

2. The declarant registers raw materials and supplies imported for SXXK according to Clause 2 Article 32 of Circular 194/2010/TT-BTC dated December 6, 2010 of the Ministry of Finance.

a) Registration procedures for raw materials and supplies imported:

a1) Responsibilities of the declarant:

a1.1) Fully fill in all contents according to the criteria and standard format in the Raw Materials and Supplies Import Registration Form and send the information to the Customs Authority via the Electronic Data Processing System.

a1.2) Receive feedback accepting or rejecting the registration and make amendments and supplements to the information according to the guidance of the Customs Authority.

a2) Responsibilities of the Customs Authority:

Acceptance, inspection, registration, and feedback of information to the declarant within two working hours from the time of receiving the Raw Materials and Supplies Import Registration Form on the system.

b) Modification of the list of raw materials and supplies:

b1) Information modification of raw materials and supplies imported must be declared before the first consignment is imported;

b2) The modification procedures for raw materials and supplies imported shall be carried out like the registration procedures for raw materials and supplies.

3. Customs procedures for importing raw materials and supplies

Customs procedures for importing raw materials and supplies according to the registered list of raw materials and supplies imported shall be carried out like the customs procedures for importing goods under purchase contracts as stipulated in Chapter III of this Circular at the Customs Authority where the list of raw materials and supplies imported was registered.

Article 34. Procedures for Notifying, Adjusting Raw Material and Consumable Standards, and Registering Export Products

1. The procedures for notifying, adjusting standards, and registering export products shall be carried out at the Customs Sub-Department handling the import procedures for raw materials and consumables.

2. The procedures for notifying and adjusting raw material and consumable standards shall be conducted similarly to the guidelines for exporting processed goods as stipulated in Article 27 of this Circular.

3. Information about export products in the Standard Notification Table will be automatically updated in the Electronic Data Processing System when the customs declarant notifies the standard; therefore, the customs declarant does not need to register export products separately.

4. In cases where raw materials and consumables are imported for domestic consumption, and later a market for exports is found, with these raw materials and consumables being used to produce export goods, before exporting the product, the customs declarant must register the list of raw materials and consumables and notify and adjust the standards according to regulations.

Article 35. Export Product Customs Procedures

1. The location for handling export product procedures shall be carried out in accordance with the provisions of Clause 1, Article 34 of Circular No. 194/2010/TT-BTC dated December 6, 2010, issued by the Ministry of Finance.

2. Export product customs procedures shall be conducted like export customs procedures for goods under sales contracts as stipulated in Chapter III of this Circular.

For export consignments subject to actual inspection, the customs declarant must present samples kept on file if samples were taken from imported raw materials and consumables.

Customs officers conducting actual inspections must compare the samples kept on file with the raw materials constituting the product; they must also compare the raw material and consumable standards with the actual exported product. If the samples do not match the exported product, the customs officer must take a sample of the exported product for appraisal. While awaiting the appraisal results, the customs authority continues to process the export customs procedures for the goods.

When handling export product customs procedures, if the customs declarant uses imported raw materials and consumables under sales contracts to produce export products and has a request for tax refund on these raw materials and consumables, they must declare information according to the standardized format in the Imported Raw Materials and Consumables Declaration Table under Sales Contracts.

3. In cases where the customs declarant handles export product customs procedures at a different Customs Sub-Department from the one where the declaration for importing raw materials for production and export was registered, or where the customs declarant who imports raw materials and consumables for production and export is different from the customs declarant who exports the product, prior to settlement:

a) The customs declarant who imports raw materials and consumables must send information about these declarations to the Electronic Data Processing System.

b) The Customs Sub-Department handling the import of raw materials and consumables must update these declarations into the system.

Article 36. Settlement of Import Declarations

1. The settlement procedure for import declarations shall be carried out at the Customs Sub-Department handling the import of raw materials and consumables.

2. Principles of Settlement

a) All raw materials and consumables imported under the production and export model must be settled.

b) The customs declarant selects import and export declarations to include in the settlement but must align with the enterprise's inventory accounting method and ensure that imported raw materials and consumables precede the export product.

In cases where raw materials and consumables from selected import declarations have not been used in production and export and thus cannot be settled, the customs declarant must declare information about the raw materials and consumables not included in the settlement according to the criteria and standardized format specified in the Unsettled Raw Materials and Consumables Declaration Table.

c) Export and import declarations included in the settlement must ensure that they have been approved for clearance by the customs authority and that the goods have actually been exported or imported.

d) An import declaration can be settled multiple times. An export declaration can only be settled once.

In cases where export products use raw materials from import declarations registered at different customs sub-departments under sales contracts, an export declaration may be settled in parts.

3. Electronic Settlement Documents

a) General information requesting settlement;

b) List of import declarations to be settled (including import declarations related to sales contracts);

c) List of export declarations to be settled (including export declarations under processing trade, re-export declarations, and export declarations registered at different locations);

d) Detailed information on the quantity of raw materials and consumables from import declarations included in the settlement used for the following purposes (if applicable):

d1) Declaration of raw materials and consumables from import declarations not included in the settlement (in cases where the enterprise only uses part of the raw materials and consumables from the import declaration for production and then uses raw materials and consumables from subsequent import declarations for settlement);

d2) Declaration of raw materials and consumables exported through products under processing contracts;

d3) Declaration of raw materials and consumables re-exported;

d4) Declaration of raw materials and consumables not exported and requested to pay taxes to the state budget (including raw materials and consumables proposed to change categories, destroy, give away...).

4. Acceptance and Review of Settlement Documents

a) Responsibilities of the declarant:

a1) Fully complete all contents according to the criteria and standardized format in the electronic settlement document and send the information to the customs authority via the Electronic Data Processing System;

a2) Receive feedback on acceptance or rejection of registration and make corrections and additions to the information according to the guidance of the customs authority.

b) Responsibilities of the Customs authority:

b1) Accept electronic settlement documents;

b2) Conduct verification and comparison of settlement data and provide feedback on the settlement results to the customs declarant within seven working days from the date of receipt of the settlement request on the system.

In cases where the settlement result is not accepted, the customs officer provides feedback on the rejection, clearly stating the reasons or proposing post-clearance inspection when necessary.

In case the liquidation result is accepted, the declarant and the Customs Sub-Department shall continue to process the refund of tax or non-collection of tax in accordance with the guidance provided for in Clause 5 of this Article.

5. The dossier and procedures for examining the refund of tax or non-collection of tax shall be carried out in accordance with Articles 10, 18, 118, 127, 128, 129, 130, 131, and Clause 2 of Article 132 of Circular 194/2010/TT-BTC dated December 6, 2010 issued by the Ministry of Finance.

As for the following forms, they shall be implemented in accordance with this Circular:

a) Export declaration list for inclusion in the liquidation: the declarant does not need to submit it but instead uses the Export Declaration Liquidation List (as stipulated in Point c, Clause 3 of this Article) on the Electronic Data Processing System.

b) Consolidated report on raw materials and supplies import-export inventory: implement according to Form No. 13 of Appendix III attached to this Circular.

c) Consolidated report on tax calculation based on imported raw materials and supplies: implement according to Form No. 14 of Appendix III attached to this Circular.

6. The Customs Sub-Department shall handle the liquidation procedures by accepting the liquidation dossier, processing the refund of tax or non-collection of tax, handling violations in accordance with the law (if any).

7. In cases where imported raw materials for producing export goods are not fully utilized in production and export, enterprises requesting domestic consumption must submit a written request to the Customs Sub-Department responsible for the transfer of domestic consumption and liquidation based on the import declaration of raw materials without registering a new declaration but only declaring and paying import duties, special consumption taxes (if applicable), value-added tax (if applicable), environmental protection tax (if applicable) as prescribed. The deadline for tax payment and late payment penalties shall be implemented in accordance with current regulations.

8. When conducting liquidation, the Customs authority must stamp "liquidated" on the original export declaration retained by the declarant; for imported raw materials and supplies with a zero percent tariff rate, stamp "liquidated" on the original import declaration retained by the declarant.

In cases of partial liquidation, a supplementary record must be established detailing the items already liquidated (import declarations, raw materials and supplies, taxes paid...) to serve as the basis for subsequent liquidation.

Article 37. Procedures for products sold to other enterprises for direct export

1. The declarant importing raw materials and supplies for the production of export products shall carry out import procedures, notify quotas, and liquidation in accordance with this Circular.

2. The declarant exporting the product directly shall carry out export procedures for the product in accordance with this Circular. The export declaration shall be registered under the SXXK category; on the export declaration, clearly state "the product is produced from imported raw materials for export production" and record the name of the enterprise selling the product in the "Other Notes" section of the electronic customs declaration.

Chapter VI

CUSTOMS PROCEDURES FOR EXPORT AND IMPORT GOODS OF EXPORT-PROCESSING ENTERPRISES

Article 38. General Principles

1. Customs procedures for export and import goods of export-processing enterprises specified in this Circular apply to export-processing enterprises within export-processing zones and outside export-processing zones.

2. Export and import goods of export-processing enterprises are managed based on their intended use and source of import.

a) Management based on intended use:

a1) For export and import goods of export-processing enterprises managed based on intended use for production (including cases where export-processing enterprises undertake overseas processing, and intra-zone imports and exports), investment to create fixed assets, and consumption, the enterprises shall handle customs procedures in accordance with the provisions of this Chapter and report goods according to the actual import-export-inventory system.

Goods imported for a specific intended use must be balanced according to that intended use when exported.

The management of goods based on intended use for production, investment, and consumption is self-determined and declared by the enterprise when registering the list of imported goods and the list of exported goods. The enterprise must declare a consistent intended use from the registration of the list of imported goods, the list of exported goods, the registration of import declarations, export declarations, declaration of entry into storage, declaration of removal from storage, until liquidation.

a2) For export and import goods of export-processing enterprises (including means of transport carrying goods under the round-trip method; construction materials brought from the domestic market into duty-free zones for construction, repair, and maintenance of technical infrastructure and social infrastructure in duty-free zones) managed based on intended use other than those specified in point a1 of Clause 2 of this Article, shall not be subject to the actual import-export-inventory management system prescribed in this Chapter. When exporting or importing, the enterprises shall handle customs procedures and be managed according to each corresponding type of procedure as prescribed in other Chapters of this Circular, Circular No. 194/2010/TT-BTC dated December 6, 2010; Circular No. 11/2012/TT-BTC dated February 4, 2012, and related documents of the Ministry of Finance.

In cases where export-processing enterprises process goods with domestic enterprises, the export-processing enterprises do not handle customs procedures, while domestic enterprises handle customs procedures for processed goods.

b) Management based on source of import:

Export and import goods are classified and determined as follows:

b1) Goods traded with foreign countries include: buying and selling, processing with foreign countries; buying and selling, processing between export-processing enterprises; and imports and exports with bonded warehouses.

b2) Goods traded with domestic entities include: buying and selling, processing with domestic entities.

3. Goods circulating between export-processing enterprises and their branches within the domestic territory do not require customs procedures. Before circulation, the export-processing enterprise must notify the Customs authority managing the enterprise of the following details: name of goods circulated, unit of measurement, quantity, place of dispatch, place of receipt, source of imported goods (if the goods are imported raw materials, machinery, and equipment, detailed information according to the import declaration must be recorded), expected circulation time, and must attach an Internal Transfer and Transport Note along with an Internal Movement Order in accordance with Point 2.6 of Appendix 4 issued together with Circular 153/2010/TT-BTC.

For goods circulating between the Export Processing Zone (EPZ) enterprise and its domestic branch for domestic consumption (excluding cases where imported goods circulation is carried out to exercise the import right and distribution right of the EPZ enterprise that has been cleared through customs): The EPZ enterprise and its domestic branch must follow the customs procedures as stipulated at point a, Clause 4, Article 42 of this Circular and implement tax policies as prescribed.

4. Imported goods managed by the EPZ enterprise for the purpose of consumption shall be managed as follows:

a) Consumable goods intended for office administration and staff living expenses, including office supplies, foodstuffs, and food products (including labor protection items such as shirts, pants, hats, shoes, boots, gloves), if sourced from within the country, the EPZ enterprise may choose whether or not to perform customs procedures for these goods; if sourced from abroad, the EPZ enterprise must carry out customs procedures according to regulations.

b) Consumable goods serving factory operations (such as cloth, paper for cleaning machinery and equipment; fuel oil for running generators) or consumable goods serving production activities but not established according to product norms (such as mold cleaning oil; labor protection gloves; marking pens for defective products; plastic film to wrap items against dust in the factory) must comply with customs procedures as prescribed.

b1) The classification of consumable goods serving factory operations, which do not meet the conditions to be classified as fixed assets, shall be based on Vietnamese accounting standards.

b2) The classification of consumable goods serving production activities but not established according to product norms shall be determined by the enterprise and declared when registering the list of imported goods.

c) The declaration of warehouse entry and exit for consumable goods that have completed customs procedures upon importation into the EPZ enterprise shall be reported monthly.

Monthly, from the 1st to the 10th day of the following month, the EPZ enterprise must declare information on the consumption of goods exported and imported in the previous month to the Electronic Data Processing System of Customs.

c1) The enterprise shall declare and bear full responsibility under the law for the content of the declaration to the Customs authority. The Customs authority will only check documents, accounting books, or conduct on-site inspections of inventory at the enterprise when there is suspicion or according to post-clearance inspection plans.

c2) When declaring warehouse exit for consumption, the enterprise must declare information on consumption according to the purpose of serving consumption or consumption but changing the purpose of use to other storage states (fixed assets, production).

5. The content of information declared by the enterprise to the Customs authority must be consistent with actual data and accounting records at the enterprise, including:

a) The list of imported goods and the list of exported goods registered with the Customs authority must match the goods management data at the enterprise's warehouse regarding item codes, types, and units of measurement.

b) The consumption quotas of raw materials notified to the Customs authority must correspond to the actual production quotas at the enterprise.

c) Goods declared on export declarations and import declarations must match the goods recorded on warehouse entry and exit forms at the enterprise regarding item codes, types, units of measurement, and quantities.

d) Actual inventory goods declared by the EPZ enterprise during liquidation with the Customs authority must correspond to the inventory goods recorded in the enterprise's accounting records and the "Summary Table of Import - Export - Inventory" monitored by the Customs authority in the same reporting period.

6. Handling discrepancies arising between declarations on customs declarations and documents with actual warehouse entry and exit:

a) In cases before warehouse entry and exit and within the permitted time to amend and supplement electronic customs declarations according to regulations, if there are discrepancies in the name, type, quantity, or unit of measurement of goods between actual warehouse entry and exit and the declaration content, the enterprise must declare amendments and supplements as required for amending and supplementing customs declarations.

b) In cases after warehouse entry and exit and outside the permitted time to amend and supplement electronic customs declarations according to regulations, if the enterprise discovers discrepancies and reports explanations with valid grounds, the Customs authority will consider accepting each case:

b1) For discrepancies in quantity, the EPZ enterprise must report explanatory information in accordance with the criteria and standard format of the "Notice of Discrepancy Between Actual Receipts and Declarations to the Customs Authority."

b2) For discrepancies in other indicators, the enterprise must declare amendments and supplements as required for amending and supplementing customs declarations.

7. Customs supervision and inspection of imported and exported goods of the EPZ enterprise shall be based on the import-export-inventory tracking data on the Customs authority's electronic data processing system, compared with the enterprise's actual import-export-inventory reports, and the basis of completed import declarations, export declarations, warehouse entry forms, warehouse exit forms, quotas, related documents, and accounting records.

Direct supervision at the entrance and exit gates of the EPZ area, as necessary, according to the decision of the Director of the Provincial or City Customs Department.

8. If the EPZ enterprise is authorized by the competent state agency to exercise export rights, import rights, and distribution rights for goods, it shall follow the customs procedures as prescribed for purchase and sale contracts.

For goods imported under this category, the EPZ enterprise shall report exported and imported goods in the period to the Customs authority managing the EPZ enterprise according to point b, Clause 10, Article 44 of Circular No. 194/2010/TT-BTC dated December 6, 2010, of the Ministry of Finance.

9. Taxes applicable to exported and imported goods of the EPZ enterprise shall be implemented according to current Tax Laws.

10. Prior to conducting electronic customs procedures and reporting actual import-export-inventory data as prescribed in this Chapter, the Export Processing Zone Enterprise (DNCX) shall liquidate assets and imported goods, determine inventory according to its accounting records, and submit a liquidation report on inventory to the customs authority.

- The format for the inventory liquidation report based on accounting records uses Form 10/HSTK-CX (Report on Import-Export-Inventory of Imported Raw Materials), issued together with Appendix VI of Circular No. 194/2010/TT-BTC.

- The format for the actual inventory report based on accounting records at the DNCX uses Form 18 of Appendix III issued together with this Circular.

a) The customs authority shall verify and determine the quantity of inventory as follows:

a1) In cases where the quantity of inventory recorded in the customs authority's books matches the actual inventory quantity recorded in the DNCX's accounting books: the inventory quantity recorded in the customs authority's books shall serve as the basis for transferring the beginning-of-period inventory.

a2) In cases where the quantity of inventory recorded in the customs authority's books does not match the actual inventory quantity recorded in the DNCX's accounting books: based on the explanation provided by the DNCX, the customs officer shall propose tax handling and administrative penalty (if applicable) according to current policies, submit for approval by the Director of the Customs Branch, and notify the DNCX of the results. After handling, the actual inventory quantity recorded in the DNCX's accounting books shall serve as the basis for transferring the beginning-of-period inventory.

b) Following the customs authority's processing of the end-of-period inventory quantity, the DNCX shall independently convert this inventory to a new standardized list of goods suitable for its warehouse management and report the inventory information according to the new list to the electronic customs data processing system using the Export Processing Zone Enterprise Inventory Report Information form.

The standardized inventory information reported by the enterprise to the customs authority must be consistent with the actual tracking data and accounting records at the enterprise as specified in Clause 5 of this Article.

c) The customs authority shall accept the updated information into the electronic data processing system to monitor the beginning-of-period inventory according to each usage purpose and each source of import.

11. The handling of assets and goods of imported origin when the enterprise transitions from being an Export Processing Zone Enterprise (DNCX) to a non-DNCX enterprise and vice versa shall be carried out in accordance with the provisions set forth in point d, Clause 4, Article 45 of Circular No. 194/2010/TT-BTC dated December 6, 2010, issued by the Ministry of Finance.

Article 39. Location for Customs Procedures

1. For exported and imported goods: customs procedures shall be conducted at the Customs Branch managing the DNCX.

2. For goods processed between the DNCX and domestic enterprises: the domestic enterprise shall conduct customs procedures at the Customs Branch managing the DNCX or at the Customs Branch where the domestic enterprise is headquartered.

3. For goods processed between two DNCXs: the receiving DNCX shall conduct customs procedures at the Customs Branch managing the receiving DNCX.

Article 40. Registration, Modification, and Supplement of Import-Export Goods List

1. The registration of the goods list is categorized as follows:

a) For imported and exported goods managed according to their intended use for production, investment, consumption, the DNCX must register the list of imported and exported goods in accordance with the provisions of Clause 2 of this Article.

b) For imported and exported goods managed according to other intended uses, the DNCX shall register the list according to corresponding types (if applicable).

2. Time for Registration, Modification, and Supplement

a) Time for Registration:

a1) For imported goods: the list must be registered before the first import declaration.

a2) For exported goods:

a2.1) If the goods are products manufactured by the DNCX from imported raw materials, then the list must be registered before the first notification of quota.

a2.2) If the exported goods are the initial imported goods, then there is no need to register the export goods list; the DNCX can use the initial imported goods list already registered with the customs authority for export declarations.

b) Time for Modification and Supplement:

b1) Modification and Supplement of the Import Goods List:

b1.1) In cases where the goods are raw materials or components for export products: the declarant may modify all information in the import goods list before the first import declaration or before the quota notification, whichever comes first.

b1.2) In cases where the goods are not raw materials or components for export products: the declarant may modify all information in the import goods list before the first import declaration.

b2) Modification and Supplement of the Export Goods List:

b2.1) If the goods are products produced from imported raw materials, the declarant may modify the list before the quota notification.

b2.2) If the goods are not products produced from imported raw materials, the declarant may modify the list before the export declaration.

c) In cases where errors are discovered in the declaration of various lists outside the timeframes specified in point b, Clause 2 of this Article, the declarant may modify the declared content if there is a reasonable cause and it is accepted by the Director of the Customs Branch, but they may not modify the commodity code or unit of measurement.

3. Procedures for Registration, Modification, and Supplement

a) The declarant shall create information declarations about the lists in accordance with standard criteria and formats for product names, HS codes, commodity codes, units of measurement, intended use, and report them through the current export-import goods list system. Declarations must be consistent from the time goods are imported into the DNCX until the DNCX ceases its import-export operations. The declarant shall create information declarations about the lists using the Import Goods List into the DNCX and Export Goods List from the DNCX forms.

The procedures for registration and feedback reception from the DNCX shall be carried out as stipulated in Article 33 of this Circular.

b) The inspection for accepting the contents listed in the customs authority's directory shall be carried out as prescribed in Article 33 of this Circular.

Article 41. Notification and Adjustment of Raw Material and Consumable Material Loss Rates for Export Products

1. Export goods that are products or waste products (if any) produced from imported raw materials intended for production must notify the quota before export; in cases of re-exporting raw materials, there is no need to declare the quota.

2. The Enterprise shall declare information on quotas in accordance with the criteria and standardized formats prescribed in the template for actual quota information for export products leaving the export processing zone or the template for actual quota information for direct raw materials participating in export products separated from the original raw material (component raw material).

3. The procedures shall be applied in accordance with the notification and adjustment procedures for processed goods quotas prescribed in this Circular. Definitions of raw material quotas, consumable material consumption rates, loss ratios; policies and management systems shall be implemented as prescribed in Circular No. 117/2011/TT-BTC dated August 15, 2011, of the Ministry of Finance.

Article 42. Customs Procedures for Imported and Exported Goods of Export Processing Zone Enterprises

1. For goods imported by export processing zone enterprises from abroad, from bonded warehouses, or from other export processing zone enterprises:

a) Goods imported for use in production (including cases where the export processing zone enterprise undertakes processing for foreign clients; imports in place), investment, consumption, the export processing zone enterprise shall handle import procedures as per the customs procedures for purchase contracts (excluding tax declaration) prescribed in this Circular.

In cases where goods are imported for use in investment, the electronic customs declaration must include a letter (in paper form or scanned copy) requesting the importation of goods to create fixed assets of the export processing zone enterprise and a list of goods (detailing the name of the goods, quantity, unit of measurement, HS code, specifications, value of the imported goods in the consignment, total registered investment capital for creating fixed assets prior to importing this consignment, and remaining investment capital for creating fixed assets).

b) In cases where goods are traded between export processing zone enterprises for use in production, investment, or consumption, the export processing zone enterprises shall handle import and export procedures as per the customs procedures for purchase contracts (excluding tax declaration) prescribed in this Circular. The export processing zone enterprises shall carry out the steps and deadlines for customs procedures as per the customs procedures for exported and imported goods at the place of origin prescribed in this Circular (excluding regulations on conditions for exporting and importing goods at the place of origin).

c) In cases where goods are imported for the purpose of buying and selling (import rights), the export processing zone enterprise shall handle customs procedures as per the customs procedures for importing goods from abroad under purchase contracts (declaring import duties, VAT, special consumption tax (if applicable), environmental protection tax (if applicable)).

2. For goods imported by export processing zone enterprises from domestic sources through purchase and sale transactions:

a) In cases where goods imported from domestic sources are managed for use in production, investment, or consumption, the export processing zone enterprise shall handle import procedures as prescribed in point a, Clause 1, Article 1 of this Circular (including petroleum products purchased from traders with export and import licenses for petroleum products or purchased domestically).

b) In cases where goods imported from domestic sources are managed for other purposes (excluding goods imported as prescribed in point c, Clause 2, Article 2 of this Circular), the export processing zone enterprise shall handle import procedures according to the corresponding type.

c) In cases where goods imported from domestic sources are managed for the purpose of buying and selling (exercising export rights), the export processing zone enterprise shall handle import customs procedures as per the customs procedures for purchase contracts (excluding tax declaration) prescribed in this Circular.

Export processing zone enterprises and domestic enterprises shall carry out the steps and deadlines for customs procedures as per the customs procedures for exported and imported goods at the place of origin prescribed in this Circular (excluding regulations on conditions for exporting and importing goods at the place of origin).

3. For goods of export processing zone enterprises exported to foreign countries, stored in bonded warehouses, or transferred to other export processing zone enterprises:

a) For exported goods (including exports at the place of origin) sourced from imports managed for use in production, investment, or consumption, the export processing zone enterprise shall handle export procedures as per the customs procedures for purchase contracts (excluding tax declaration) prescribed in this Circular.

In cases where goods are traded between export processing zone enterprises for use in production, investment, or consumption, they shall be handled as prescribed in this point, with the purchasing enterprise handling import procedures and the selling enterprise handling export procedures as per the customs procedures for purchase contracts (excluding tax declaration) prescribed in this Circular. The export processing zone enterprises shall carry out the steps and deadlines for customs procedures as per the customs procedures for exported and imported goods at the place of origin prescribed in this Circular (excluding regulations on conditions for exporting and importing goods at the place of origin).

b) Trường hợp hàng hoá xuất khẩu theo mục đích là mua bán (quyền xuất khẩu), DNCX làm thủ tục hải quan như thủ tục hải quan xuất khẩu hàng hoá ra nước ngoài theo hợp đồng mua bán (kê khai tính thuế xuất khẩu (nếu có)).

4. Đối với hàng hóa của DNCX bán vào nội địa, hàng hóa xuất dùng sửa chữa sản phẩm tái nhập, hàng hoá mua từ doanh nghiệp nội địa nhưng không đạt yêu cầu trả lại nội địa để sửa chữa tái nhập và hàng hoá xuất khẩu khác (trừ trường hợp xuất khẩu ra nước ngoài):

a) Đối với sản phẩm, phế liệu, phế phẩm (trong đó phế liệu, phế phẩm chưa được xây dựng trong định mức) được phép bán vào thị trường nội địa, có nguồn nhập khẩu quản lý theo mục đích sử dụng là sản xuất: DNCX làm thủ tục xuất khẩu theo điểm a khoản 3 Điều này. Doanh nghiệp nội địa làm thủ tục hải quan theo loại hình tương ứng.

Doanh nghiệp chế xuất và doanh nghiệp nội địa thực hiện các bước và thời hạn làm thủ tục hải quan như thủ tục hải quan đối với hàng hoá xuất khẩu, nhập khẩu tại chỗ quy định tại Thông tư này (trừ quy định về điều kiện xuất nhập khẩu tại chỗ).

b) Đối với phế liệu, phế phẩm (nằm trong tỷ lệ hao hụt) có nguồn nhập khẩu quản lý theo mục đích sử dụng là sản xuất được phép bán vào thị trường nội địa: DNCX không làm thủ tục xuất khẩu. Doanh nghiệp nội địa làm thủ tục hải quan theo từng loại hình tương ứng.

Thời hạn doanh nghiệp nội địa phải làm thủ tục hải quan chậm nhất là 10 ngày kể từ ngày DNCX xuất hoá đơn bán hàng.

c) Đối với hàng hoá xuất thanh lý từ nguồn nhập khẩu quản lý theo mục đích sử dụng là đầu tư, tiêu dùng, DNCX khai thông tin thanh lý hàng hóa theo đúng các tiêu chí và khuôn dạng quy định theo mẫu Thông tin chứng từ thanh lý TSCĐ. Doanh nghiệp nội địa làm thủ tục nhập khẩu theo loại hình tương ứng.

Thời hạn khai thông tin thay đổi mục đích sử dụng theo khoản 8 và khoản 9 Điều 10 Thông tư 194/2010/TT-BTC.

Doanh nghiệp chế xuất và doanh nghiệp nội địa thực hiện các bước làm thủ tục hải quan như thủ tục hải quan đối với hàng hoá xuất khẩu, nhập khẩu tại chỗ quy định tại Thông tư này (trừ quy định về điều kiện xuất nhập khẩu tại chỗ).

d) Đối với hàng hoá xuất dùng để sửa chữa sản phẩm tái nhập và hàng hóa xuất khẩu khác từ nguồn nhập khẩu quản lý theo mục đích sử dụng là sản xuất, đầu tư, tiêu dùng, DNCX khai thông tin theo mẫu Thông báo xuất kho.

Định kỳ hàng tháng, từ ngày 01 đến ngày 10 của tháng sau, DNCX phải khai thông tin hàng hoá xuất kho của tháng trước đến Hệ thống xử lý dữ liệu điện tử hải quan.

đ) Đối với hàng hoá được nhập khẩu từ nước ngoài để thực hiện quyền nhập khẩu, quyền phân phối, sau đó xuất bán vào nội địa, xuất bán cho DNCX khác:

đ1) Trường hợp xuất bán cho các doanh nghiệp nội địa, DNCX làm thủ tục hải quan như thủ tục hải quan xuất khẩu hàng hoá ra nước ngoài theo hợp đồng mua bán (không kê khai tính thuế xuất khẩu). Doanh nghiệp nội địa làm thủ tục hải quan theo loại hình tương ứng;

đ2) Trường hợp bán lại hàng hóa nhập khẩu đã nộp thuế cho DNCX khác, DNCX bán hàng làm thủ tục hải quan như thủ tục hải quan xuất khẩu hàng hoá ra nước ngoài theo hợp đồng mua bán (không kê khai tính thuế xuất khẩu). DNCX mua hàng làm thủ tục hải quan như thủ tục hải quan nhập khẩu hàng hoá từ nước ngoài theo hợp đồng mua bán (kê khai và nộp thuế theo quy định).

Doanh nghiệp chế xuất và doanh nghiệp nội địa hoặc DNCX khác thực hiện các bước và thời hạn làm thủ tục hải quan như thủ tục hải quan đối với hàng hoá xuất khẩu, nhập khẩu tại chỗ quy định tại Thông tư này (trừ quy định về điều kiện xuất nhập khẩu tại chỗ).

e) Trường hợp hàng hoá mua từ doanh nghiệp nội địa nhưng không đạt yêu cầu trả lại nội địa để sửa chữa tái nhập, DNCX không mở tờ khai (trừ trường hợp hàng hoá trả lại cho doanh nghiệp nội địa nhưng sau đó không tái nhập trở lại DNCX, DNCX phải khai thông tin theo mẫu Thông báo xuất kho như hướng dẫn tại điểm d khoản 4 Điều này), doanh nghiệp nội địa mở tờ khai tái nhập theo loại hình tương ứng.

Thời hạn doanh nghiệp nội địa phải làm thủ tục hải quan tái nhập chậm nhất là 10 ngày kể từ ngày DNCX giao hàng.

5. Hàng hóa gia công (trừ gia công cho nước ngoài)

a) Đối với hàng hóa do DNCX thuê doanh nghiệp nội địa gia công: doanh nghiệp nội địa làm thủ tục hải quan theo quy định về gia công hàng hóa cho thương nhân nước ngoài. DNCX không làm thủ tục hải quan;

b) Đối với hàng hóa do DNCX nhận gia công cho doanh nghiệp nội địa: doanh nghiệp nội địa làm thủ tục hải quan theo quy định về đặt gia công hàng hóa ở nước ngoài theo Thông tư số 117/2011/TT-BTC ngày 15/8/2011 của Bộ Tài chính. DNCX không làm thủ tục hải quan.

Riêng trường hợp DNCX có cung ứng nguyên vật liệu, DNCX khai thông tin cung ứng nguyên vật liệu cung ứng theo đúng khuôn dạng tại mẫu Thông báo xuất kho. Định kỳ hàng tháng, từ ngày 01 đến ngày 10 của tháng sau, DNCX phải khai thông tin hàng hoá xuất cung ứng của tháng trước đến Hệ thống xử lý dữ liệu điện tử hải quan.

c) Hàng hóa gia công giữa các DNCX với nhau thì DNCX nhận gia công làm thủ tục hải quan theo quy định đối với hàng gia công cho thương nhân nước ngoài.

6. Đối với hàng hóa của DNCX xuất vào nội địa để sửa chữa

a) Trước khi mang hàng hóa ra bên ngoài để sửa chữa, DNCX khai thông tin xuất sửa chữa đến hệ thống hải quan theo đúng khuôn dạng tại mẫu Thông báo xuất kho, trong đó có nội dung: lý do, thời gian sửa chữa. DNCX không phải đăng ký tờ khai hải quan;

b) Khi nhập lại hàng hóa, DNCX khai thông tin nhập hàng sửa chữa đến hệ thống hải quan theo đúng khuôn dạng tại mẫu Thông báo nhập kho;

c) Quá thời hạn đăng ký sửa chữa mà DNCX không đưa hàng trở lại, nếu DNCX có văn bản giải trình lý do hợp lý, Chi cục trưởng Chi cục Hải quan quản lý DNCX xem xét gia hạn 01 lần theo thời hạn thoả thuận sửa chữa giữa các doanh nghiệp. Trường hợp không có lý do hợp lý thì xử lý theo hướng dẫn đối với hàng chuyển đổi mục đích sử dụng.

7. Thủ tục khai báo đối với hàng hoá xuất kho có nguồn nhập khẩu quản lý theo mục đích sử dụng là tiêu dùng

a) Đối với hàng hoá xuất kho theo mục đích xuất tiêu dùng:

a1) DNCX khai thông tin Phiếu xuất kho theo đúng các tiêu chí và khuôn dạng quy định theo mẫu Thông báo xuất kho, gửi đến cơ quan Hải quan qua Hệ thống xử lý dữ liệu điện tử hải quan;

a2) Cơ quan Hải quan tiếp nhận thông tin do doanh nghiệp khai đến để làm cơ sở theo dõi nhập - xuất - tồn đối với loại hàng hoá này.

b) Đối với hàng hoá xuất kho theo mục đích xuất tiêu dùng nhưng đã thay đổi sang mục đích khác (sản xuất, đầu tư):

Ví dụ: DNCX nhập khẩu thép để làm kệ đựng sản phẩm (tiêu dùng), nhưng sau đó lại dùng số thép nhập khẩu này để sản xuất ra khuôn (đầu tư tài sản cố định) hoặc dùng thép để sản xuất sản phẩm (sản xuất).

Khi xuất kho hàng hóa, DNCX khai báo thông tin xuất kho hàng hóa nhập khẩu ban đầu đến cơ quan Hải quan theo điểm a khoản 7 Điều này; đồng thời khai báo thông tin nhập kho đối với hàng hoá mới được hình thành từ việc chuyển đổi hàng hoá nhập khẩu ban đầu theo mẫu Thông báo nhập kho, để cơ quan Hải quan tiếp tục theo dõi nhập khẩu đối với hàng hoá mới này.

Định kỳ hàng tháng, từ ngày 01 đến ngày 10 của tháng sau, DNCX phải khai thông tin hàng hoá xuất nhập của tháng trước đến Hệ thống xử lý dữ liệu điện tử hải quan.

8. Thủ tục tiêu hủy đối với hàng hóa tại DNCX

a) Trách nhiệm của DNCX:

a1) Trước khi tiến hành tiêu hủy hàng hóa, DNCX phải khai thông tin về việc tiêu hủy nguyên liệu, vật tư, sản phẩm, phế liệu, phế phẩm (trừ phế liệu đã tính trong định mức, tỷ lệ hao hụt), máy móc, thiết bị, phương tiện vận tải, hàng hoá tiêu dùng cho cơ quan Hải quan, kèm văn bản cho phép tiêu hủy tại Việt Nam của Sở Tài nguyên và Môi trường theo đúng các tiêu chí và khuôn dạng quy định theo mẫu Thông tin tiêu hủy nguyên vật liệu, sản phẩm, phế liệu, phế phẩm, máy móc, thiết bị, phương tiện vận tải, hàng hoá khác;

a2) Trường hợp hàng hóa tiêu hủy là sản phẩm, phế phẩm, trước khi tiêu hủy, DNCX phải khai thông báo định mức của sản phẩm, phế phẩm như thủ tục thông báo, điều chỉnh định mức hàng hóa gia công quy định tại Thông tư này;

a3) Đối với sản phẩm, phế phẩm sau quá trình tiêu hủy được xử lý như sau:

a3.1) Nếu còn giá trị thương mại và bán vào nội địa: doanh nghiệp nội địa làm thủ tục như thủ tục hải quan đối với hợp đồng mua bán quy định tại Thông tư này. DNCX không làm thủ tục hải quan.

Thời hạn doanh nghiệp nội địa phải làm thủ tục hải quan chậm nhất là 10 ngày kể từ ngày DNCX xuất hoá đơn bán hàng.

a3.2) Nếu không còn giá trị thương mại và đưa ra bên ngoài xử lý: DNCX thực hiện theo hướng dẫn tại khoản 9 Điều này.

b) Trách nhiệm Chi cục Hải quan quản lý DNCX:

b1) Tiếp nhận, kiểm tra, phản hồi thông tin của DNCX về việc đề nghị giám sát tiêu hủy nguyên liệu, vật tư, sản phẩm, phế liệu, phế phẩm, máy móc, thiết bị, phương tiện vận tải, hàng hoá khác;

b2) Tiến hành giám sát việc tiêu hủy theo quy định.

c) Sau khi kết thúc việc tiêu hủy hàng hóa, các bên phải có biên bản giám sát việc tiêu hủy. Biên bản này phải có chữ ký của giám đốc DNCX (hoặc người được ủy quyền), dấu của DNCX, chữ ký của công chức Hải quan giám sát và các bên có liên quan giám sát việc tiêu hủy.

9. Thủ tục giám sát hải quan đối với trường hợp phế liệu nằm trong tỷ lệ hao hụt, chất thải thu hồi trong quá trình sản xuất của DNCX đưa đi tiêu hủy tại địa điểm ngoài DNCX (dưới đây gọi chung là chất thải)

a) Việc vận chuyển và tiêu hủy chất thải phải thực hiện theo đúng quy định tại Luật Bảo vệ Môi trường và các văn bản hướng dẫn liên quan;

b) Cơ quan Hải quan không thực hiện niêm phong hải quan đối với phương tiện chứa chất thải khi vận chuyển chất thải đến địa điểm khác ngoài khu chế xuất, DNCX để xử lý;

c) Trước khi bàn giao chất thải cho người vận chuyển, DNCX (chủ phát sinh nguồn thải) thông báo với Chi cục Hải quan nơi quản lý DNCX biết thời gian bàn giao để Hải quan cử công chức đến làm nhiệm vụ kiểm tra giám sát;

d) Việc kiểm tra, giám sát của cơ quan Hải quan đối với chất thải đưa đi tiêu hủy thực hiện như sau:

d1) Khi nhận được thông báo bằng văn bản của doanh nghiệp, Chi cục trưởng Chi cục Hải quan nơi quản lý DNCX cử công chức đến doanh nghiệp để làm nhiệm vụ kiểm tra giám sát;

d2) Công chức hải quan được giao nhiệm vụ kiểm tra, giám sát thực hiện:

d2.1) Kiểm tra giấy phép, hợp đồng vận chuyển, xử lý chất thải;

d2.1.1) Đối với chất thải nguy hại:

- Kiểm tra Giấy phép hành nghề xử lý chất thải nguy hại và Giấy phép hành nghề vận chuyển chất thải nguy hại của doanh nghiệp xử lý: giấy phép phải còn hiệu lực, chất thải của DNCX đưa đi xử lý phải phù hợp với chất thải được phép vận chuyển, xử lý ghi trong giấy phép;

- Kiểm tra sự phù hợp giữa hợp đồng vận chuyển, xử lý chất thải với hồ sơ, chứng từ, phương tiện vận chuyển, giấy phép có liên quan.

d2.1.2) Đối với chất thải thông thường:

- Kiểm tra giấy phép kinh doanh của đơn vị xử lý chất thải về ngành nghề xử lý chất thải liên quan;

- Kiểm tra sự phù hợp giữa hợp đồng vận chuyển, xử lý chất thải với hồ sơ, chứng từ, giấy phép có liên quan.

d2.2) Kiểm tra chất thải của DNCX trước khi bàn giao cho người vận chuyển (chất thải để bàn giao phải không lẫn phế liệu chưa tính trong tỷ lệ hao hụt của định mức sản phẩm, phế phẩm còn sử dụng được và các hàng hóa khác);

d2.3) Thực hiện giám sát đưa chất thải vào phương tiện vận chuyển chất thải giám sát việc vận chuyển chất thải ra khỏi ranh giới khu chế xuất, DNCX;

d2.4) Lập biên bản kiểm tra, giám sát có xác nhận của DNCX, người vận chuyển chất thải (biên bản ghi rõ thời gian kiểm tra, giám sát; công chức Hải quan kiểm tra, giám sát; tên DNCX có chất thải, người đại diện DNCX thực hiện bàn giao chất thải; doanh nghiệp ký hợp đồng vận chuyển, xử lý chất thải, người vận chuyển chất thải, số hiệu phương tiện vận chuyển chất thải; tên chất thải, những nội dung đã kiểm tra, giám sát); biên bản lập thành 03 bản, mỗi bên giữ 01 bản.

đ) Khi nhận được chứng từ chất thải nguy hại từ chủ hành nghề quản lý chất thải nguy hại, DNCX (chủ nguồn thải) chụp liên số 4 chứng từ chất thải nguy hại gửi cho Chi cục Hải quan nơi quản lý DNCX. Khi kiểm tra chi tiết hồ sơ thanh khoản hoặc đột xuất Chi cục Hải quan nơi quản lý DNCX kiểm tra sổ đăng ký chủ nguồn thải chất thải nguy hại, chứng từ chất thải nguy hại lưu tại DNCX.

Điều 43. Thủ tục thanh lý hàng hóa

Các hình thức thanh lý, hàng hóa thuộc diện thanh lý, điều kiện thanh lý, hồ sơ thanh lý, hàng hóa nhập khẩu vào của DNCX thực hiện theo hướng dẫn tại Thông tư số 04/2007/TT-BTM ngày 04/04/2007 của Bộ Thương mại (nay là Bộ Công Thương).

1. Thủ tục thanh lý

a) Thanh lý theo hình thức xuất khẩu: thủ tục thực hiện như quy định tại điểm a khoản 3 Điều 42 Thông tư này;

b) Thanh lý theo hình thức nhượng bán tại thị trường Việt Nam: thủ tục thực hiện như quy định tại điểm a và điểm c khoản 4 Điều 42 Thông tư này;

c) Thanh lý theo hình thức cho, biếu, tặng tại Việt Nam: thủ tục thực hiện như quy định tại điểm d khoản 4 Điều 42 Thông tư này;

d) Thanh lý theo hình thức tiêu huỷ: thủ tục tiêu huỷ thực hiện như quy định tại khoản 8 Điều 42 Thông tư này.

2. Khi khai báo trên tờ khai xuất khẩu hoặc Thông tin chứng từ thanh lý TSCĐ hoặc Thông báo xuất kho đến cơ quan Hải quan, DNCX khai rõ nguồn nhập khẩu của hàng hóa thanh lý, xuất khẩu thống nhất với danh mục hàng hóa xuất khẩu, nhập khẩu đã đăng ký với cơ quan Hải quan.

Điều 44. Chế độ báo cáo và kiểm tra đối với hàng hóa nhập khẩu, xuất khẩu của DNCX và kiểm tra sổ sách hàng hoá tồn kho

1. Quy định chung

Báo cáo hàng hóa tồn kho theo quý hoặc theo năm được lập theo từng mục đích sử dụng khi nhập khẩu vào doanh nghiệp chế xuất.

2. Điều kiện áp dụng chế độ báo cáo và thời hạn báo cáo

a) Đối với DNCX đáp ứng các điều kiện sau đây thì được áp dụng chế độ báo cáo nhập - xuất - tồn thực tế theo năm dương lịch. Các điều kiện bao gồm:

a1) Doanh nghiệp chấp hành tốt pháp luật về hải quan, pháp luật về thuế liên tục trong thời hạn 36 tháng tính đến thời điểm xem xét.

Cơ quan Hải quan căn cứ vào quá trình quản lý doanh nghiệp để xem xét.

a2) Doanh nghiệp có hệ thống công nghệ thông tin để quản lý toàn bộ dữ liệu về hoạt động sản xuất, kinh doanh, vận chuyển, giao nhận hàng hoá đáp ứng các yêu cầu quản lý theo dõi hàng hoá nhập - xuất - tồn thực tế.

Doanh nghiệp nộp tài liệu hướng dẫn sử dụng chương trình.

a3) Xây dựng quy chế phối hợp chặt chẽ giữa bộ phận quản lý kho với bộ phận làm thủ tục xuất nhập khẩu để kịp thời khai báo bổ sung với cơ quan Hải quan trong trường hợp có sự không phù hợp giữa thông tin khai báo với thực tế xuất nhập kho hàng hóa, với định mức thực tế.

Doanh nghiệp nộp quy chế phối hợp giữa bộ phận quản lý kho với bộ phận làm thủ tục xuất nhập khẩu của doanh nghiệp.

a4) Chấp hành yêu cầu kiểm tra, thẩm định sự tuân thủ định kỳ theo kế hoạch có thông báo trước hoặc yêu cầu kiểm tra đột xuất của cơ quan Hải quan.

Cơ quan Hải quan căn cứ vào quá trình quản lý doanh nghiệp để xác định.

b) Đối với DNCX chưa đáp ứng điều kiện quy định tại điểm a khoản 2 Điều này, phải thực hiện chế độ báo cáo nhập - xuất - tồn thực tế hàng quý và cuối mỗi năm.

Thời hạn báo cáo chậm nhất vào ngày 15 của tháng đầu quý sau đối với báo cáo quý và chậm nhất vào ngày cuối quý I năm sau đối với báo cáo năm.

3. Thẩm quyền xem xét, quyết định áp dụng chế độ báo cáo

a) Trên cơ sở đề nghị bằng văn bản của DNCX và nộp các chứng từ nêu tại điểm a khoản 2 Điều này tại Chi cục Hải quan nơi quản lý DNCX, chậm nhất trong thời hạn 05 ngày, Chi cục trưởng Chi cục Hải quan nơi quản lý DNCX xem xét, quyết định và thông báo bằng văn bản đến DNCX biết. Thời điểm áp dụng chế độ báo cáo theo năm được áp dụng ngay trong năm doanh nghiệp đề nghị và thoả mãn các điều kiện quy định.

b) Trong quá trình hoạt động, nếu DNCX không đáp ứng được một trong các điều kiện theo điểm a khoản 2 Điều này, Chi cục trưởng Chi cục Hải quan nơi quản lý doanh nghiệp chế xuất sẽ quyết định đình chỉ việc áp dụng thời hạn báo cáo theo năm và chuyển sang thời hạn báo cáo theo quý. DNCX phải thực hiện việc báo cáo từ thời điểm kết thúc của kỳ báo cáo trước đến quý của tháng bị đình chỉ.

Ví dụ: thời gian quyết định đình chỉ việc áp dụng thời hạn báo cáo theo năm là tháng 4, thì DNCX phải thực hiện chế độ báo cáo theo quý là quý II. Số liệu báo cáo quý II này được tính từ số tồn cuối năm trước đến hết quý II (tháng 6) của năm hiện tại.

4. Trách nhiệm báo cáo của DNCX

a) Định kỳ hàng quý, chậm nhất vào ngày 15 của tháng đầu quý sau đối với báo cáo quý hoặc định kỳ hàng năm, chậm nhất vào ngày cuối quý I năm sau đối với báo cáo năm hoặc đột xuất khi cơ quan Hải quan có yêu cầu, DNCX tạo thông tin báo cáo hàng hoá nhập khẩu, xuất khẩu, thanh lý, tồn kho theo sổ sách và tồn kho thực tế theo sổ sách kế toán của DNCX đến kỳ báo cáo theo đúng các tiêu chí và khuôn dạng chuẩn quy định tại mẫu Thông tin báo cáo hàng tồn kho của DNCX, được quản lý theo từng mục đích sử dụng (sản xuất, đầu tư, tiêu dùng), trong đó bao gồm cả nguyên vật liệu tồn dưới dạng sản phẩm dở dang đang nằm trên dây chuyển sản xuất; sản phẩm tồn kho chưa xuất khẩu; hàng đang đi trên đường; hàng gửi bán hộ và hàng hoá khác thuộc sở hữu của DNCX, gửi tới Chi cục Hải quan nơi quản lý DNCX qua Hệ thống xử lý dữ liệu điện tử hải quan;

b) Trường hợp số liệu hàng hoá tồn kho có sai lệch giữa thực tế và sổ sách, trong thời hạn 15 ngày kể từ ngày nhận được thông báo của cơ quan Hải quan, DNCX tạo thông tin giải trình chi tiết theo mẫu Thông báo giải trình lượng tồn kho chênh lệch giữa thực tế với sổ sách, kèm các chứng từ, sổ sách, báo cáo chứng minh gửi đến cơ quan Hải quan qua Hệ thống xử lý dữ liệu điện tử hải quan.

5. Trách nhiệm của Chi cục Hải quan quản lý DNCX

a) Định kỳ hàng quý, chậm nhất vào ngày 15 của tháng đầu quý sau đối với báo cáo quý hoặc định kỳ hàng năm, chậm nhất vào ngày cuối quý I năm sau đối với báo cáo năm hoặc khi có nghi vấn đột xuất, Chi cục Hải quan quản lý DNCX theo dõi số liệu hàng hóa nhập khẩu, xuất khẩu và thanh khoản số liệu, xác định số lượng hàng hoá tồn theo dõi trên Hệ thống xử lý dữ liệu điện tử của cơ quan Hải quan.

Căn cứ số liệu hàng hoá tồn tại Thông tin báo cáo hàng tồn kho của DNCX do doanh nghiệp khai đến, Hệ thống xử lý dữ liệu điện tử của cơ quan hải quan sẽ tự động đối chiếu với số liệu hàng hoá tồn tại Bảng tổng hợp hàng hóa nhập - xuất - tồn theo dõi tại Chi cục Hải quan quản lý DNCX, để xác định số liệu chênh lệch giữa hàng hóa tồn theo sổ sách và tồn thực tế theo sổ sách kế toán của DNCX với hàng hoá tồn theo sổ sách của cơ quan Hải quan.

b) Trong thời hạn 30 ngày kể từ ngày DNCX gửi thông tin báo cáo hàng hoá tồn đối với bộ hồ sơ thanh khoản quý hoặc trong thời hạn 60 ngày kể từ ngày DNCX gửi thông tin báo cáo hàng hoá tồn đối với hồ sơ thanh khoản năm, Chi cục Hải quan nơi quản lý DNCX có trách nhiệm thông báo đến DNCX thông qua Hệ thống xử lý dữ liệu điện tử hải quan theo một trong các trường hợp sau:

b1) Trường hợp không có chênh lệch số liệu giữa hàng hóa tồn theo sổ sách và tồn thực tế theo sổ sách kế toán của DNCX với hàng hoá tồn theo sổ sách của cơ quan Hải quan, Chi cục Hải quan quản lý DNCX chấp nhận thanh khoản và phản hồi cho DNCX;

b2) Trường hợp có chênh lệch số liệu giữa hàng hóa tồn theo sổ sách và tồn thực tế theo sổ sách kế toán của DNCX với hàng hoá tồn theo sổ sách của cơ quan Hải quan, Chi cục trưởng Chi cục Hải quan quản lý DNCX quyết định gửi Bảng tổng hợp chênh lệch giữa hàng hóa tồn kho thực tế với sổ sách đến DNCX để yêu cầu giải trình.

Trong thời hạn 15 ngày kể từ ngày nhận được giải trình chênh lệch số liệu của DNCX, cơ quan hải quan xử lý như sau:

b2.1) Trường hợp giải trình của DNCX có cơ sở hợp lý, Chi cục Hải quan quản lý DNCX chấp nhận thanh khoản và phản hồi cho DNCX;

b2.2) Trường hợp giải trình của DNCX chưa có cơ sở hợp lý, thông qua Hệ thống xử lý dữ liệu điện tử hải quan, cơ quan Hải quan thông báo cho DNCX nộp bản chụp, xuất trình bản chính từ một đến toàn bộ các chứng từ, sổ sách, báo cáo dưới đây:

b2.2.1) Phiếu nhập kho, phiếu xuất kho liên quan đến hàng hoá nhập khẩu, xuất khẩu;

b2.2.2) Sổ kế toán chi tiết của các tài khoản liên quan đến hàng hoá nhập khẩu, xuất khẩu;

b2.2.3) Báo cáo kế toán năm;

b2.2.4) Các chứng từ khác liên quan đến hàng hoá nhập khẩu, xuất khẩu (nếu có).

Trong thời hạn 15 ngày kể từ ngày nhận được các chứng từ do DNCX nộp, xuất trình, cơ quan hải quan xử lý như sau:

b2.3) Khi có đủ căn cứ xác định sai sót qua kết quả kiểm tra số liệu hàng tồn kho thực tế theo sổ sách kế toán của DNCX, Chi cục Hải quan nơi quản lý DNCX tiến hành các biện pháp: xử lý vi phạm hành chính về hải quan, thực hiện việc ấn định thuế theo quy định và phản hồi cho DNCX;

b2.4) Trường hợp qua kết quả kiểm tra số liệu hàng tồn kho thực tế theo sổ sách kế toán của DNCX mà chưa đủ căn cứ để xác định sai sót của DNCX, Chi cục trưởng Chi cục Hải quan nơi quản lý DNCX quyết định kiểm tra thực tế hàng tồn kho hoặc chuyển hồ sơ sang kiểm tra sau thông quan theo quy định.

Chương VII

THỦ TỤC HẢI QUAN ĐỐI VỚI MỘT SỐ TRƯỜNG HỢP KHÁC

Điều 45. Thủ tục hải quan đối với hàng hóa nhập khẩu tạo tài sản cố định; nguyên liệu, vật tư, linh kiện, bán thành phẩm phục vụ sản xuất của dự án đầu tư, dự án ưu đãi đầu tư

1. Đăng ký danh mục hàng hóa nhập khẩu được miễn thuế với cơ quan Hải quan đối với trường hợp nhập khẩu hàng hóa tạo tài sản cố định; nguyên liệu, vật tư, linh kiện, bán thành phẩm phục vụ sản xuất của dự án đầu tư, dự án ưu đãi đầu tư thuộc đối tượng được miễn thuế nhập khẩu: thủ tục đăng ký thực hiện theo hướng dẫn tại Điều 102 Thông tư số 194/2010/TT-BTC ngày 06/12/2010 của Bộ Tài chính hướng dẫn về thủ tục hải quan; kiểm tra, giám sát hải quan; thuế xuất khẩu, thuế nhập khẩu và quản lý thuế đối với hàng hóa xuất khẩu, nhập khẩu.

2. Thủ tục nhập khẩu

a) Doanh nghiệp làm thủ tục hải quan để nhập khẩu hàng hóa tại Chi cục Hải quan nơi có hàng nhập khẩu hoặc Chi cục Hải quan nơi xây dựng dự án đầu tư;

b) Thủ tục hải quan thực hiện như hướng dẫn đối với hàng xuất khẩu, nhập khẩu theo hợp đồng mua bán hàng hóa tại Chương III Thông tư này và thực hiện thêm việc đăng ký danh mục hàng hóa nhập khẩu được miễn thuế với cơ quan Hải quan theo hướng dẫn tại khoản 1 Điều này. Hồ sơ, thủ tục miễn thuế và chế độ báo cáo, kiểm tra, quyết toán việc nhập khẩu, sử dụng hàng hóa miễn thuế theo hướng dẫn tại Điều 103, Điều 104 Thông tư số 194/2010/TT-BTC ngày 06/12/2010 của Bộ Tài chính hướng dẫn về thủ tục hải quan; kiểm tra, giám sát hải quan; thuế xuất khẩu, thuế nhập khẩu và quản lý thuế đối với hàng hóa xuất khẩu, nhập khẩu.

3. Thanh lý hàng hóa nhập khẩu

a) Các hình thức thanh lý, hàng hóa thuộc diện thanh lý, điều kiện thanh lý, hồ sơ thanh lý hàng hóa nhập khẩu được miễn thuế thực hiện theo hướng dẫn tại Thông tư số 04/2007/TT-BTM ngày 04/04/2007 của Bộ Thương mại hướng dẫn hoạt động xuất khẩu, nhập khẩu, gia công, thanh lý hàng nhập khẩu và tiêu thụ sản phẩm của doanh nghiệp có vốn đầu tư nước ngoài.

Đối với hàng hóa nhập khẩu miễn thuế của doanh nghiệp đầu tư trong nước khi thanh lý được áp dụng theo hướng dẫn tại Thông tư số 04/2007/TT-BTM ngày 04/04/2007 của Bộ Thương mại.

b) Địa điểm làm thủ tục thanh lý thực hiện tại cơ quan Hải quan nơi đăng ký tờ khai hải quan điện tử;

c) Thủ tục thanh lý:

c1) Doanh nghiệp có văn bản nêu rõ lý do thanh lý, hình thức thanh lý; danh mục hàng hóa đề nghị thanh lý (gồm tên gọi, ký mã hiệu, lượng hàng cần thanh lý, thuộc tờ khai nhập khẩu số, ngày, tháng, năm) và quyết định thành lập Hội đồng thanh lý gửi cơ quan Hải quan nơi đăng ký danh mục hàng nhập khẩu được miễn thuế;

c2) Trường hợp thanh lý theo hình thức xuất khẩu thì doanh nghiệp mở tờ khai xuất khẩu; trường hợp thanh lý theo hình thức nhượng bán tại thị trường Việt Nam, cho, biếu, tặng thì việc kê khai, tính thuế thực hiện theo quy định và không phải mở tờ khai mới;

c3) Trường hợp tiêu hủy, doanh nghiệp chủ động tổ chức việc tiêu huỷ và chịu trách nhiệm trước pháp luật về tác động của toàn bộ quá trình tiêu huỷ đối với môi trường. Cơ quan Hải quan giám sát quá trình tiêu huỷ, sau khi kết thúc tiêu huỷ các bên tiến hành lập biên bản xác nhận việc tiêu huỷ. Biên bản phải có chữ ký của giám đốc doanh nghiệp có hàng hóa tiêu huỷ (hoặc người được uỷ quyền), đóng dấu của doanh nghiệp; chữ ký, ghi rõ họ tên công chức hải quan và các bên liên quan giám sát tiêu huỷ.

Điều 46. Thủ tục hải quan đối với hàng hóa kinh doanh tạm nhập - tái xuất

1. Nguyên tắc chung

a) Chính sách, chế độ quản lý, giám sát hải quan, chứng từ phải nộp/xuất trình cho cơ quan Hải quan đối với hàng hóa kinh doanh tạm nhập - tái xuất thực hiện thống nhất theo quy định hiện hành;

b) Thủ tục hải quan điện tử đối với hàng hóa kinh doanh tạm nhập - tái xuất thực hiện theo quy định đối với hàng hóa xuất khẩu, nhập khẩu theo hợp đồng thương mại tại Chương III Thông tư này.

2. Một số hướng dẫn cụ thể

a) Khi làm thủ tục hải quan tạm nhập thương nhân khai báo cửa khẩu tái xuất trên tiêu chí “Ghi chép khác” của tờ khai hải quan điện tử nhập khẩu;

b) Khi làm thủ tục hải quan tái xuất thương nhân phải khai báo rõ hàng hóa tái xuất thuộc tờ khai tạm nhập nào trên tiêu chí “Chứng từ đi kèm” của tờ khai hải quan điện tử xuất khẩu;

c) Chi cục Hải quan làm thủ tục tạm nhập hàng hóa chịu trách nhiệm thanh khoản tờ khai tạm nhập. Hồ sơ, thời hạn nộp hồ sơ thanh khoản, thời hạn nộp thuế (nếu có) thực hiện theo hướng dẫn tại khoản 2 Điều 18, Điều 119 và khoản 2 Điều 132 Thông tư 194/2010/TT-BTC ngày 06/12/2010 của Bộ Tài chính.

Điều 47. Thủ tục hải quan đối với hàng hóa xuất khẩu, nhập khẩu tại chỗ

1. Căn cứ để xác định hàng hóa xuất khẩu, nhập khẩu tại chỗ

a) Hợp đồng xuất khẩu, hợp đồng gia công, hợp đồng thuê mượn có điều khoản ghi rõ hàng hóa được giao cho người nhận hàng tại Việt Nam;

b) Hợp đồng nhập khẩu, hợp đồng gia công, hợp đồng thuê mượn có điều khoản ghi rõ hàng hóa được nhận từ người giao hàng tại Việt Nam;

c) Đối với sản phẩm gia công; máy móc, thiết bị thuê hoặc mượn; nguyên liệu, phụ liệu, vật tư dư thừa; phế liệu, phế phẩm thuộc hợp đồng gia công: thực hiện theo quy định tại khoản 3 Điều 33 Nghị định số 12/2006/NĐ-CP ngày 23 tháng 01 năm 2006 của Chính phủ, quy định chi tiết thi hành Luật Thương mại về hoạt động mua bán hàng hóa quốc tế và các hoạt động đại lý mua, bán, gia công và quá cảnh hàng hóa với nước ngoài;

d) Đối với hàng hóa của doanh nghiệp có vốn đầu tư nước ngoài: thực hiện theo hướng dẫn của Bộ Công thương.

2. Địa điểm và thời hạn làm thủ tục hải quan xuất khẩu, nhập khẩu tại chỗ

a) Địa điểm làm thủ tục hải quan: thủ tục hải quan xuất khẩu, nhập khẩu tại chỗ thực hiện tại Chi cục Hải quan thuận tiện nhất do doanh nghiệp lựa chọn và theo quy định của từng loại hình.

Doanh nghiệp xuất khẩu, nhập khẩu tại chỗ quy định tại Điều này đều phải thực hiện thủ tục hải quan điện tử.

b) Thời hạn làm thủ tục hải quan:

Trong thời mười lăm (15) ngày kể từ ngày doanh nghiệp xuất khẩu tại chỗ giao hàng hóa, doanh nghiệp nhập khẩu tại chỗ phải làm thủ tục hải quan.

Trong thời hạn 15 ngày kể từ ngày doanh nghiệp nhập khẩu tại chỗ đã làm xong thủ tục hải quan, doanh nghiệp xuất khẩu tại chỗ phải làm thủ tục hải quan.

Nếu quá thời hạn trên, doanh nghiệp xuất khẩu, nhập khẩu tại chỗ chưa làm thủ tục hải quan thì cơ quan Hải quan lập biên bản, xử phạt vi phạm hành chính về hải quan, làm tiếp thủ tục hải quan.

3. Thủ tục hải quan

a) Trách nhiệm của doanh nghiệp xuất khẩu:

a1) Giao hàng hóa và các giấy tờ khác theo quy định đối với hàng xuất khẩu, nhập khẩu (trừ vận tải đơn - B/L) cho doanh nghiệp nhập khẩu;

a2) Khai báo thông tin tờ khai xuất khẩu tại chỗ sau khi nhận được bản chụp Thông báo về việc hoàn thành thủ tục nhập khẩu tại chỗ và làm thủ tục xuất khẩu tại Chi cục Hải quan làm thủ tục xuất khẩu theo quy định.

Hồ sơ phải nộp/xuất trình khi cơ quan Hải quan có yêu cầu gồm:

a2.1) Tờ khai hải quan điện tử xuất khẩu tại chỗ in: 02 bản chính;

a2.2) Thông báo về việc hoàn thành thủ tục nhập khẩu tại chỗ: 01 bản chụp của doanh nghiệp nhập khẩu;

a2.3) Hợp đồng mua bán hàng hóa có chỉ định giao hàng tại Việt Nam (đối với người xuất khẩu), hợp đồng mua bán hàng hóa hoặc hợp đồng gia công có chỉ định nhận hàng tại Việt Nam (đối với người nhập khẩu), hợp đồng thuê, mượn: 01 bản chụp;

a2.4) Hóa đơn xuất khẩu do doanh nghiệp xuất khẩu lập (liên giao khách hàng): 01 bản chụp;

a2.5) Các giấy tờ khác theo quy định đối với hàng xuất khẩu, nhập khẩu (trừ vận tải đơn - B/L).

b) Trách nhiệm của doanh nghiệp nhập khẩu:

b1) Khai báo thông tin tờ khai nhập khẩu tại chỗ điện tử và làm thủ tục hải quan theo quy định;

Hồ sơ phải nộp/xuất trình khi có yêu cầu của cơ quan Hải quan bao gồm:

b1.1) Tờ khai hải quan điện tử nhập khẩu tại chỗ: 02 bản chính;

b1.2) Hợp đồng mua bán hàng hóa có chỉ định giao hàng tại Việt Nam (đối với người xuất khẩu), hợp đồng mua bán hàng hóa hoặc hợp đồng gia công có chỉ định nhận hàng tại Việt Nam (đối với người nhập khẩu), hợp đồng thuê, mượn: 01 bản chụp;

b1.3) Các giấy tờ khác theo quy định đối với hàng xuất khẩu, nhập khẩu (trừ vận tải đơn - B/L).

b2) Sau khi làm xong thủ tục nhập khẩu, chuyển bản chụp Thông báo về việc hoàn thành thủ tục nhập khẩu tại chỗ cho doanh nghiệp xuất khẩu.

c) Trách nhiệm của cơ quan Hải quan làm thủ tục nhập khẩu:

c1) Tiếp nhận, kiểm tra, đăng ký, phân luồng tờ khai hải quan điện tử theo quy định, phù hợp với từng loại hình, kiểm tra tính thuế (nếu có);

c2) Thông báo về việc hoàn thành thủ tục nhập khẩu tại chỗ (theo mẫu ban hành kèm theo Phụ lục III kèm theo Thông tư này) cho cơ quan thuế quản lý trực tiếp doanh nghiệp nhập tại chỗ biết để theo dõi và gửi cho doanh nghiệp nhập khẩu tại chỗ 01 bản;

c3) Lưu các chứng từ doanh nghiệp nộp, trả lại các chứng từ do doanh nghiệp xuất trình;

c4) Thông báo cho Chi cục Hải quan làm thủ tục xuất khẩu về tờ khai đã hoàn thành thủ tục qua Hệ thống xử lý dữ liệu điện tử hải quan (nếu hệ thống đáp ứng).

d) Trách nhiệm của cơ quan Hải quan làm thủ tục xuất khẩu:

d1) Tiếp nhận, kiểm tra, đăng ký, phân luồng tờ khai hải quan điện tử theo quy định, phù hợp với từng loại hình, kiểm tra tính thuế (nếu có);

d2) Lưu các chứng từ doanh nghiệp nộp, trả lại các chứng từ do doanh nghiệp xuất trình;

d3) Hàng xuất khẩu tại chỗ được miễn kiểm tra thực tế hàng hoá.

4. Trường hợp doanh nghiệp xuất khẩu tại chỗ và doanh nghiệp nhập khẩu tại chỗ đều làm thủ tục tại một Chi cục Hải quan, thì Chi cục Hải quan này thực hiện thủ tục hải quan cho cả phần hải quan làm thủ tục xuất khẩu và hải quan làm thủ tục nhập khẩu.

Điều 48. Thủ tục hải quan đối với hàng hóa đã xuất khẩu nhưng bị trả lại

1. Các trường hợp hàng hóa đã xuất khẩu bị trả lại

a) Tạm nhập hàng trả lại để sửa chữa, tái chế (gọi chung là tái chế) sau đó tái xuất;

b) Tái nhập hàng trả lại để tiêu thụ nội địa (không áp dụng đối với hàng gia công cho doanh nghiệp nước ngoài);

c) Tái nhập hàng trả lại để tiêu hủy tại Việt Nam (không áp dụng đối với hàng gia công cho doanh nghiệp nước ngoài);

d) Tạm nhập hàng trả lại để tái xuất cho đối tác nước ngoài khác.

2. Nơi làm thủ tục hải quan

a) Chi cục Hải quan đã làm thủ tục xuất khẩu hàng hóa đó. Trường hợp hàng trả lại về Việt Nam qua cửa khẩu khác thì được làm thủ tục chuyển cửa khẩu về nơi đã làm thủ tục xuất khẩu;

b) Trường hợp một lô hàng bị trả lại là hàng hóa của nhiều lô hàng xuất khẩu thì thủ tục tái nhập được thực hiện tại một trong những Chi cục Hải quan đã làm thủ tục xuất khẩu hàng hóa đó;

c) Hàng hóa sau khi tái chế được làm thủ tục tái xuất tại Chi cục Hải quan nơi đã làm thủ tục tái nhập hàng hóa đó. Trường hợp Chi cục Hải quan làm thủ tục tái nhập và tái xuất hàng hóa là Chi cục Hải quan ngoài cửa khẩu (không phải là Chi cục Hải quan cửa khẩu) thì hàng hóa được thực hiện theo thủ tục đối với hàng hóa xuất khẩu, nhập khẩu chuyển cửa khẩu.

3. Thời hạn tái chế, tiêu hủy

a) Đối với hàng hóa tái nhập để tái chế thì thời hạn tái chế do doanh nghiệp đăng ký với cơ quan Hải quan nhưng không quá 275 ngày kể từ ngày tái nhập; quá thời hạn đăng ký mà chưa tái xuất thì phải nộp thuế theo quy định;

b) Đối với hàng hóa tái nhập để tiêu hủy thì thời hạn tiêu hủy do doanh nghiệp đăng ký với cơ quan Hải quan nhưng không quá 30 ngày kể từ ngày tái nhập; quá thời hạn đăng ký mà chưa tiêu hủy thì phải nộp thuế theo quy định.

4. Thủ tục nhập khẩu hàng trả lại:

a) Hồ sơ hải quan gồm:

a1) Văn bản đề nghị tái nhập hàng hóa, nêu rõ hàng hóa thuộc tờ khai xuất khẩu nào, đã được cơ quan Hải quan xét hoàn thuế, không thu thuế và đã kê khai khấu trừ thuế GTGT đầu vào với cơ quan thuế chưa? (ghi rõ số quyết định hoàn thuế, không thu thuế) đồng thời nêu rõ lý do tái nhập (để tái chế hoặc để tiêu thụ nội địa hoặc để tiêu hủy hoặc để tái xuất cho đối tác nước ngoài khác; hàng nhập khẩu để tái chế phải ghi rõ địa điểm tái chế, thời gian tái chế, cách thức tái chế, những hao hụt sau khi tái chế): nộp 01 bản chính;

a2) Tờ khai hải quan điện tử nhập khẩu (trên tờ khai tạm nhập khẩu phải thể hiện thông tin về số, ngày tháng năm của tờ khai xuất khẩu trước đó), bản kê chi tiết hàng hóa, vận tải đơn: như đối với hàng hóa nhập khẩu theo hợp đồng mua bán;

a3) Tờ khai hải quan xuất khẩu trước đây: nộp 01 bản chụp, xuất trình bản chính;

a4) Văn bản của bên nước ngoài (bao gồm điện báo, telex, fax, thông điệp dữ liệu) thông báo hàng bị trả lại (nếu có): nộp 01 bản chụp.

b) Cơ quan Hải quan làm thủ tục hải quan như đối với hàng hóa nhập khẩu theo hợp đồng mua bán hàng hóa (trừ giấy phép nhập khẩu, giấy phép quản lý chuyên ngành,...). Hàng tái nhập phải kiểm tra thực tế hàng hóa. Công chức hải quan làm nhiệm vụ kiểm tra hàng hóa phải đối chiếu hàng hóa nhập khẩu với mẫu lưu nguyên liệu (nếu sản phẩm xuất khẩu thuộc loại hình gia công, SXXK, có lấy mẫu nguyên liệu và còn trong thời gian lưu mẫu; nguyên liệu không bị biến đổi trong quá trình sản xuất sản phẩm) và hàng hóa mô tả trên tờ khai xuất khẩu để xác định phù hợp giữa hàng hóa nhập khẩu trở lại Việt Nam với hàng hóa đã xuất khẩu trước đây; lấy mẫu hàng tái nhập hoặc chụp hình (đối với lô hàng tạm nhập không thể lấy mẫu được) để đối chiếu khi tái xuất.

5. Thủ tục tái xuất hàng hoá

a) Hồ sơ hải quan gồm:

a1) Tờ khai hải quan điện tử xuất khẩu in (trên tờ khai phải thể hiện thông tin tham chiếu đến tờ khai tạm nhập khẩu trước đó): nộp 02 bản chính;

a2) Tờ khai hải quan điện tử nhập khẩu in trước đây: nộp 01 bản chụp.

b) Cơ quan Hải quan làm thủ tục như đối với hàng hóa xuất khẩu theo hợp đồng mua bán hàng hóa. Hàng tái xuất phải kiểm tra thực tế hàng hóa, công chức hải quan làm nhiệm vụ kiểm tra hàng hóa phải đối chiếu thực tế hàng tái xuất với mẫu hàng hóa khi tái nhập (hoặc hình ảnh chụp hàng hóa khi làm thủ tục tái nhập);

c) Nếu hàng tái chế không tái xuất được thì doanh nghiệp phải có văn bản gửi Chi cục Hải quan làm thủ tục tái nhập giải trình rõ lý do không tái xuất được, trên cơ sở đó đề xuất Chi cục Hải quan làm thủ tục tái nhập xem xét, chấp nhận các hình thức xử lý như sau:

c1) Đối với sản phẩm tái chế là hàng gia công:

c1.1) Làm thủ tục hải quan theo hình thức xuất khẩu, nhập khẩu tại chỗ để tiêu thụ nội địa, nếu đáp ứng đủ điều kiện như đối với xuất khẩu, nhập khẩu tại chỗ sản phẩm gia công quy định tại Nghị định số 12/2006/NĐ-CP; hoặc

c1.2) Tiêu hủy, nếu bên thuê gia công đề nghị được tiêu hủy tại Việt Nam và được cơ quan có thẩm quyền về quản lý môi trường cho phép tiêu hủy tại Việt Nam.

c2) Đối với sản phẩm tái chế không phải là hàng gia công thì chuyển tiêu thụ nội địa như hàng tái nhập để tiêu thụ nội địa.

6. Trường hợp hàng tái nhập là sản phẩm xuất khẩu được sản xuất từ nguyên liệu, vật tư nhập khẩu; hàng hóa kinh doanh thuộc đối tượng được hoàn thuế nhập khẩu, thuế xuất khẩu như các trường hợp nêu tại điểm b, điểm c khoản 1 và điểm c khoản 5 hoặc trường hợp quá thời hạn nêu tại khoản 3 Điều này thì xử lý thuế theo quy định tại khoản 7 Điều 113 Thông tư số 194/2010/TT-BTC.

Điều 49. Thủ tục hải quan đối với hàng hóa đã nhập khẩu nhưng phải xuất trả

1. Các hình thức xuất trả hàng nhập khẩu

a) Xuất trả lại cho chủ hàng nước ngoài đã bán lô hàng này;

b) Xuất cho đối tác nước ngoài khác.

2. Nơi làm thủ tục xuất trả: Chi cục Hải quan đã làm thủ tục nhập khẩu lô hàng đó. Trường hợp hàng xuất trả cho khách hàng nước ngoài qua cửa khẩu khác thì được làm thủ tục chuyển cửa khẩu đến cửa khẩu xuất.

3. Hồ sơ hải quan gồm:

a) Văn bản giải trình của doanh nghiệp về việc xuất trả hàng;

b) Tờ khai hải quan điện tử xuất khẩu in (trên tờ khai phải thể hiện thông tin về số, ngày tháng năm, số lượng tái xuất tương ứng của từng tờ khai nhập khẩu trước đây): nộp 02 bản chính;

c) Tờ khai hàng hóa nhập khẩu in trước đây: nộp 01 bản chụp, xuất trình bản chính;

d) Văn bản chấp thuận nhận lại hàng (bao gồm điện báo, telex, fax, thông điệp dữ liệu) của chủ hàng nước ngoài (nếu hàng xuất trả lại cho chủ hàng bán lô hàng này): nộp 01 bản chính hoặc bản chụp; hợp đồng bán hàng cho nước thứ ba hoặc tái xuất vào khu phi thuế quan (nếu hàng tái xuất sang nước thứ ba hoặc tái xuất vào khu phi thuế quan): nộp 01 bản chụp.

4. Thủ tục hải quan thực hiện như đối với lô hàng xuất khẩu theo hợp đồng mua bán hàng hóa. Hàng xuất trả phải kiểm tra thực tế hàng hóa. Công chức hải quan làm nhiệm vụ kiểm tra hàng hóa phải đối chiếu mẫu lưu hàng hóa lấy khi nhập khẩu (nếu có lấy mẫu); đối chiếu mô tả hàng hóa trên tờ khai nhập khẩu với thực tế hàng hóa tái xuất; ghi rõ số lượng, chất lượng, chủng loại hàng hóa xuất khẩu và việc xác định sự phù hợp giữa hàng hóa thực xuất khẩu với hàng hóa đã nhập khẩu trước đây.

Điều 50. Thủ tục hải quan đối với hàng hóa xuất khẩu, nhập khẩu của doanh nghiệp được áp dụng chế độ ưu tiên trong lĩnh vực quản lý nhà nước về hải quan

1. Doanh nghiệp được áp dụng chế độ ưu tiên trong lĩnh vực quản lý nhà nước về hải quan (sau đây gọi tắt là doanh nghiệp ưu tiên) được thực hiện thủ tục hải quan điện tử 24 giờ trong ngày và 7 ngày trong tuần, được áp dụng chế độ ưu tiên trong khai hải quan, báo cáo hoặc thanh khoản (nếu có).

2. Khi thực hiện thủ tục hải quan điện tử, doanh nghiệp ưu tiên được miễn kiểm tra chi tiết hồ sơ hải quan điện tử và miễn kiểm tra thực tế hàng hóa (trừ trường hợp có dấu hiệu vi phạm rõ ràng).

3. Tổng cục Hải quan hướng dẫn cụ thể nội dung ưu tiên nêu tại khoản 1 Điều này.

Điều 51. Thủ tục hải quan đối với hàng hóa đưa vào, đưa ra kho ngoại quan

Kho ngoại quan được thành lập, di chuyển, mở rộng, thu hẹp theo quy định tại Mục 3 Chương III Thông tư 194/2010/TT-BTC ngày 6/12/2012 của Bộ Tài chính. Hàng hóa đưa vào, đưa ra kho ngoại quan được thực hiện thủ tục hải quan điện tử theo quy định của Tổng cục Hải quan.

Chương VIII

TỔ CHỨC THỰC HIỆN

Điều 52. Hiệu lực thi hành

1. Thông tư này có hiệu lực thi hành kể từ ngày 01 tháng 01 năm 2013, thay thế Thông tư số 222/2009/TT-BTC ngày 25 tháng 11 năm 2011 của Bộ Tài chính và các văn bản hướng dẫn trước đây của Bộ Tài chính trái với Thông tư này.

2. Quá trình thực hiện, nếu các văn bản liên quan dẫn chiếu tại Thông tư này được sửa đổi, bổ sung hoặc thay thế thì thực hiện theo văn bản mới kể từ ngày văn bản mới có hiệu lực thi hành.

Điều 53. Trách nhiệm thực hiện

1. Tổng cục trưởng Tổng cục Hải quan căn cứ vào hướng dẫn tại Thông tư này ban hành quy trình thủ tục hải quan điện tử và hướng dẫn các đơn vị hải quan thực hiện thống nhất.

2. Trong quá trình thực hiện Thông tư này, nếu có phát sinh vướng mắc, cơ quan Hải quan, người khai hải quan báo cáo, phản ánh cụ thể về Bộ Tài chính (Tổng cục Hải quan) để được xem xét, hướng dẫn giải quyết./.